论文部分内容阅读
持有至到期投资是会计实务工作的难点和重点之一。本文主要讨论了持有至到期投资的概念、范围、初始确认、后续计量直至终止确认的相关会计处理。
Held to maturity investment is one of the difficulties and key points of accounting practice. This article mainly discusses the related accounting treatment of the concept, scope, initial confirmation and subsequent measurement of holding to maturity investment.