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我国会计准则规定可供出售金融资产在初始计量时确定为以公允价值计量且变动计入其他综合收益,但是准则同时又规定当价值出现大幅度且非暂时的下降时,要对其进行减值处理,当后期价值回升时,减值可以转回。本文从减值计提到转回出发,分析了在可供出售金融资产减值中存在的问题,并提出了有效的解决途径。
According to the PRC accounting standards, available-for-sale financial assets are initially measured at fair value through profit or loss and included in other comprehensive income. However, the standard also requires that the financial assets be impaired when the financial assets have a significant and non-temporary decrease in value When the value of the later period picks up, the impairment can be reversed. This article starts from the calculation of impairment, and analyzes the problems existing in the impairment of available-for-sale financial assets, and puts forward effective solutions.