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chi you zhi dao qi tou zi jian zhi zhun bei he suan cun zai de wen ti
Author(s): 
Pages: 34-35
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  持有至到期投资减值实际利率摊余成本;
Abstract: 资产负债表日持有至到期投资要以摊余成本列示其价值,每期利息收入以期初摊余成本和实际利率确定。投资发生减值情况下,如何准确运用实际利率法客观反映持有至到期投资账面价值是亟待解决的问题。
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