The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
qian tan ke gong chu shou jin rong zi chan de hui ji chu li
Author(s): 
Pages: 12-13
Year: Issue:  22
Journal: Finance and Accounting Monthly

Keyword:  应收利息公允价值变动债券溢价应收股利每股市价利息调整现金股利银行存款期股权减值测试;
Abstract: <正>一、可供出售金融资产的界定会计准则应用指南规定:"可供出售金融资产通常是指企业没有划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项的金融资产。比如,企业购入的在活跃市场上有报价的股票、债券和基金等,没有划分为以公允价值计量且其变动计入当期损益的金融资产或持有至到期投资等金融资产的,可归为此类。"交易性金融资产
Related Articles
No related articles found