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《企业会计准则第22号——金融工具确认与计量》中规定,交易性金融资产和可供出售金融资产,无论初始计量还是后续计量都采用公允价值计量。和原投资准则相比,交易性金融资产和可供出售的金融资产以公允价值计量,极大地提高了会计信息的相关性,其核算方法必然对企业所得税产生一定的影响。
Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments stipulates that the transactional financial assets and available-for-sale financial assets are measured at fair value regardless of the initial measurement or the subsequent measurement. Compared with the original investment principle, the transactional financial assets and available-for-sale financial assets are measured at fair value, which greatly improves the correlation of accounting information. The accounting method will inevitably exert some influence on the enterprise income tax.