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tan gai jin ke gong chu shou jin rong zi chan jian zhi he suan
Pages: 21-22
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  可供出售金融资产摊余成本账面价值公允价值变动减值;
Abstract: 金融资产中比较特殊和难理解的是可供出售金融资产,其核算用到的摊余成本概念和账面价值不一致;权益工具和债务工具减值准备的计提和转回不一致;计提减值准备时将以前未实现的损益也包括在资产减值损失中,不符合权责发生制和配比原则。文章通过分析,对上述几个方面的会计处理提出了改进意见。
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