论文部分内容阅读
在我国现行企业会计准则下,采用公允价值模式对交易性金融资产进行计量。当本期期末公允价值发生增减变动或下一期间交易性金融资产对外出售时,账务处理会涉及到“公允价值变动损益”和“投资收益”等科目。本文以交易性金融资产为例,通过分析公允价值计量模式下跨会计期间账务处理存在的一些问题,探究相关学者已给出对争议处理的解决方案的可行性并提出自己的看法和建议。
Under the current PRC Accounting Standards for Business Enterprises, the fair value model is adopted to measure the transactional financial assets. When there is any change in the fair value at the end of the period or when the transactional financial assets are sold externally in the next period, the accounts will be dealt with such items as “loss on fair value change” and “investment return”. This paper takes transactional financial assets as an example. By analyzing some problems existing in the accounting treatment across the accounting period in the fair value measurement mode, this paper explores the feasibility of the solution proposed by the relevant scholars and puts forward my own opinions and suggestions.