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dui ke zhuan zhai dao qi wei zhuan gu hui ji chu li wen ti de si kao
Author(s): 
Pages: 60-64
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  可转债负债成分权益成分会计处理;
Abstract: 随着我国可转债市场的发展,近几年出现了转债持有至到期还本付息的情况,并引发了对可转债不能按预期转股的会计处理问题的思考。可转债到期偿还时,将初始确认的权益部分从"资本公积——其他资本公积"科目转入"利润分配——未分配利润"科目更能体现可转换债券的经济实质。通过对新钢股份可转债案例的研究,对比分析目前会计准则与改进建议的处理方法,可为相关部门在制定准则时提供参考。
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