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从2007年1月1日起,上市公司开始执行新的企业会计准则,该准则包含1个基本准则和38个具体准则,其中《企业会计准则第22号——金融工具确认和计量》准则对金融资产作了如下定义:金融资产主要包括库存现金、应收账款、应收票据、贷款、其他应收款、应收利息、债权投资、股权投资、基金投资、衍生金融资产等。企业应当结合自身业务特点和风险管理要求,将取得的金融资产在初始确认时划分为以下几类:(1)以公允价值计量且其变动计入当期损益的金融资产;(2)持有至到期投资;(3)贷款和应收款项;(4)可供出售金融资产。上述分类一经确定,不得随意变更。
From January 1, 2007 onwards, listed companies began to implement the new Accounting Standards for Business Enterprises, which contains a basic standard and 38 specific criteria, including “Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments” Financial assets are defined as follows: Financial assets mainly include cash on hand, accounts receivable, bills receivable, loans, other receivables, interest receivables, debt investments, equity investments, fund investments and derivative financial assets. An enterprise shall, in accordance with its own business characteristics and risk management requirements, classify the acquired financial assets into the following categories upon initial recognition: (1) Financial assets at fair value through profit or loss; (2) Financial assets held to Investment due; (3) Loans and receivables; (4) Available-for-sale financial assets. Once the above classification is confirmed, it shall not be arbitrarily changed.