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gong yun jia zhi bian dong sun yi kua qi he suan ji xin xi pi lu yi jiao yi xing jin rong zi chan wei li
Pages: 7-10
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  公允价值变动损益跨期账务处理交易性金融资产信息披露;
Abstract: 本文对现行会计准则体系下交易性金融资产的购入与出售在不同会计期间账务处理和信息披露中存在的问题,以及相关公允价值变动损益跨期账务处理和信息披露问题进行研究,分析现行规范所规定的处理方式的利弊,并提出解决问题的建议。
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