• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    Classification Principle Of Financial Assets

    2010/12/14 11:11:00 31

    Financial Assets Measurement Investment

    In real financial markets, there are no such statements as paction financial assets and available for sale financial assets. Why is there such a classification in accounting? Actually, in recent years, China's financial instruments pactions, especially derivatives pactions, have developed rapidly, so as to facilitate investors to better understand the financial situation and operating results of enterprises, such as the field reflects the financial instruments pactions of enterprises, which makes urgent demands for the formulation of relevant accounting standards. Therefore, accounting standards for Enterprises No. twenty-second - Financial Instruments Recognition and measurement conform to it.


    The financial assets in accounting are divided into four categories:


    (1) financial assets measured in fair value and whose changes are included in current profits and losses are divided into: trading financial assets, and directly designated as fair.

    value

    Financial assets that are measured and whose changes are included in current profits and losses;


    (2) holding to maturity investment;


    (3) loans and

    receivable

    Money;


    (4) available for sale financial assets.


    They do not exist in real financial markets. How do we classify specific financial assets into accounting categories?


    Here is an important principle: it should be combined with the situation of enterprises, management requirements and investment strategies, but generally speaking, the division of these four categories should reflect the intention of managers and make different classifications of financial assets according to the intention of managers.


    If a manager holds the purpose of selling financial assets for short-term sales, he should be divided into financial assets measured in fair value and whose changes are included in the profits and losses of the current period. If the intention of the manager is sold for 3 years, he should be classified as holding to maturity investment. If the manager's intention is not very clear (i.e. neither short-term sale nor maturity maturity), it can be divided into available for sale financial assets.

    Therefore, we can not think that a financial asset must be a pactional financial asset or a financial asset to be sold.


    Accounting treatment of different types of financial assets:


    (1) initial measurement:


    Measured by fair value and its value

    change

    The financial assets that are included in the current profits and losses are accounted for by their purchase price (i.e. fair value). As the acquisition cost of financial assets, the related paction costs do not include investment costs, and should be included in the investment income.

    The other three groups should use their fair value plus paction costs to confirm the initial cost of financial assets.


    (2) follow-up measurement:


    (1) financial assets measured in fair value and whose changes are included in the profits and losses of the current period shall be measured in accordance with the fair value and without deducting the paction costs that may occur in the future disposition of the financial assets;


    (2) investment in holding up to maturity shall be measured by the real interest rate method and measured according to the amortized cost.


    3. Loans and receivables should be measured according to the actual interest rate method and amortized cost.


    (4) the sale of financial assets shall be measured at fair value and without deducting the paction costs that may occur in the future disposition of the financial assets.


    Of course, we must be cautious when categorization, because once we have categorized categories, we must not change them arbitrarily.

    The rules are mainly aimed at preventing enterprises from adjusting their profits, because the same financial assets are divided into different categories, and their effects on the profits and losses of enterprises are different. For example, the fair value changes of paction financial assets and paction costs are included in the current profits and losses, and the fair value changes of the sold financial assets are included in the owners' equity, paction costs are included in the cost, and the holding to maturity investments are measured by the amortization cost, and paction costs are also included in the cost.


    When a financial asset is divided into financial assets measured by fair value and whose changes are included in the profits and losses of the current period, it can no longer be reclassified with other types of financial assets. The three types of financial assets, such as holding, maturity investments, loans and receivables, and available for sale financial assets, shall not be reclassified at will.

    • Related reading

    Income Tax Expenses And Taxes Payable

    Accounting teller
    |
    2010/12/14 11:05:00
    135

    Time Value Of Capital

    Accounting teller
    |
    2010/12/14 11:04:00
    32

    Book Balance, Book Value And Book Value

    Accounting teller
    |
    2010/12/14 11:02:00
    24

    Characteristics Of Investment Real Estate

    Accounting teller
    |
    2010/12/14 10:59:00
    29

    What Are The Employee Benefits?

    Accounting teller
    |
    2010/12/14 10:57:00
    107
    Read the next article

    開拓性的新型紡紗技術(shù)

      通過不同短纖維、長絲/短纖維及彈力長絲/短纖維等多種形式的復(fù)合,使產(chǎn)品表現(xiàn)出單一原料無法達到的性能與風(fēng)格……

    主站蜘蛛池模板: 777四色米奇欧美影院| 久久久久亚洲av无码专区蜜芽| 老子影院午夜伦不卡| 婷婷开心中文字幕| 亚洲日本人成中文字幕| 美女扒开胸罩露出奶了无遮挡免费| 天堂亚洲国产日韩在线看| 久久亚洲sm情趣捆绑调教| 男人让女人桶爽30分钟| 国产白白白在线永久播放| www.成人av.com| 日本三级黄色网址| 亚洲综合在线视频| 香蕉视频在线观看网址| 国产麻传媒精品国产AV| 丁香六月婷婷精品免费观看| 欧美伊人久久大香线蕉综合| 四虎影视1515hh四虎免费| 2021国产麻豆剧果冻传媒入口| 无码综合天天久久综合网| 亚洲爆乳精品无码一区二区| 韩国免费观看高清完整| 国产精品无码久久久久久久久久| 丰满岳乱妇在线观看中字无码| 欧美牲交a欧美牲交aⅴ久久| 国产aⅴ精品一区二区三区久久| 91学院派女神| 打开双腿粗大噗呲噗呲h| 亚洲婷婷在线视频| 美女网站在线观看视频18| 国产情侣真实露脸在线| 9一14yosexyhd| 日本动漫丝袜腿交榨精漫画 | 欧美精品一区二区精品久久| 内射白浆一区二区在线观看| 国产精品香蕉在线一区| 女仆被扒内裤打屁股动态图| 久久天天躁狠狠躁夜夜avai | 国产精品亚洲аv无码播放| 99精品无人区乱码在线观看| 宝贝过来趴好张开腿让我看看|