| 论可交换公司债券的会计处理 |
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| 引用本文： | 孙燕芳,孟庆岩.论可交换公司债券的会计处理[J].价值工程,2010,29(5):25-26. |
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| 作者姓名： | 孙燕芳 孟庆岩 |
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| 作者单位： | 1. 中国石油大学(华东)经济管理学院,东营,257061
2. 中国石油天然气集团公司资本运营部,北京,100007 |
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| 基金项目： | 中国石油大学(华东)社会科学科研基金:论我国财务公司经营业务的创新(2008A01) |
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| 摘 要： | 可交换公司债券是与可转换公司债券非常相似的金融工具,但其与可转换公司债券相比具有自身特殊性。根据企业会计准则的相关规定,本文以债券发行者和投资者作为会计主体,探讨这一新的金融工具的相关会计处理。
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| 关 键 词： | 可交换公司债券 权益成份 负债成份 |
Accounting Treatment of Exchangeable Bond |
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| Sun Yanfang,Meng Qingyan.Accounting Treatment of Exchangeable Bond[J].Value Engineering,2010,29(5):25-26. |
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| Authors: | Sun Yanfang Meng Qingyan |
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| Institution: | Sun Yanfang Meng Qingyan(School of Economy and Management, China Petroleum University, Dongying 257061, China; Capital Management Division, China National Petroleum Corporation, Beijing 100007, China) |
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| Abstract: | Exchangeable bond is a very similar financial instrument with convertible bond. But in comparison with the convertible bond it has its own particularity. According to the relevant provisions of accounting standards,this paper explores the accounting treatment of this new financial instrument,with bond issuers and investors as the accounting entity. |
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| Keywords: | exchangeable bond equity composition debt composition |
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