| 论交易性金融资产的账务处理及改进意见 |
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| 引用本文： | 高真,等.论交易性金融资产的账务处理及改进意见[J].价值工程,2014(25):213-214. |
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| 作者姓名： | 高真 |
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| 作者单位： | [1]中原工学院经济管理学院,郑州450007; [2]黄河科技学院商贸学院,郑州450007 |
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| 摘 要： | 《企业会计准则第22号——金融工具确认和计量》中虽然对金融资产进行了分类,但该分类标准在交易性金融资产和可供出售金融资产的界定上比较模糊,另外对于交易性金融资产的公允价值变动损益计入当期利润表存在着误导公众的可能性。本文基于以上问题,首先对于交易性金融资产给予期限上的标准界定,其次对于公允价值变动的账务处理提出了两点改进意见,进而提高交易性金融资产财务信息的可靠性。
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| 关 键 词： | 交易性金融资产 公允价值 可靠性 |
Accounting Treatment and Improvement of Trading Financial Assets |
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| Institution: | GAO Zhen,LI Hua-dong ( 1.School of Economics and Management, Zhongyuan University of Technology, Zhengzhou 450007, China ; 2.School of Business, Huanghe Science and Technology College, Zhengzhou 450007, China ) |
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| Abstract: | Although financial assets are classified in the ASBE No.22： Recognition and Measurement of Financial Instruments, the definition of trading financial assets and available-for-sale financial assets is fuzzy under this classification standard. What＇s more, it may mislead the public in trading financial assets changes in fair value recognized in profit or loss included in the current income statement.Based on the issues above, this paper firstly gives time definition for the tradable financial assets, and then puts forward two suggestions for the accounting treatment of changes in fair value, so as to improve the reliability of financial assets held for trading financial information. |
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| Keywords: | trading financial assets fair value reliability |
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