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和债权、股权的特征相比,可转换债券和二者有一定的相同之处,它的分拆和计量方法由其嵌入权性质所决定。笔者在本课题的研究中,结合实际情况,对会计准则调整后可转换债权规定的变化,对影响这种债券确认和计量方式的各项因素展开分析,对如今企业终止可转换债券的不同情况、各种情况下权益部分的处理不够明确的问题,对如何优化可转换债券会计处理进行粗浅的探讨。
Compared with the characteristics of debt and equity, the convertible bond has some similarities with the two, and its method of spin-off and measurement is determined by the nature of its embedded power. In the research of this subject, the author analyzes the changes of the rules of convertible claims after the adjustment of accounting standards according to the actual situation, and analyzes the various factors that affect the confirmation and measurement of this bond. , Under various circumstances, the rights and interests of the part of the handling is not clear enough, on how to optimize the convertible bonds accounting for a superficial discussion.