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按照新准则的规定,权益类投资在初始确认时分为金融资产和长期股权投资,金融资产又分为以公允价值计量且其变动计入当期损益的金融资产和可供出售金融资产。进行权益类投资时,如何区分金融资产和长期股权投资是会计确认和计量的前提。笔者认为,可从四个方面理解和掌握权益类投资分类的要点:
According to the provisions of the new standard, equity investments are classified into financial assets and long-term equity investments at initial recognition. Financial assets are further classified into financial assets at fair value through profit or loss and available-for-sale financial assets. How to differentiate between financial assets and long-term equity investments is the prerequisite of accounting recognition and measurement. The author believes that, from four aspects to understand and grasp the main points of equity investment classification: