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最近,财政部修订发布《企业会计准则第22号——金融工具确认和计量》(下称“新22号准则”).主要对企业金融资产的分类由现行“四分类”改为“三分类”.并且对金融资产减值的会计处理由“已发生损失法”改为“预期损失法”。新22号准则的发布被认为是加速企业业财一体化进程的重要变革。新准则提升会计的反映和风控职能新22号准则将金融资产分为“以摊余成本计量的金融资产”“以公允价值计量且其变动计入其他综合收
Recently, the Ministry of Finance revised and promulgated Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments (hereinafter referred to as the ”New Standard No. 22“). The classification of corporate financial assets mainly consists of the current ”four categories“ For the ”three classification “ and the accounting treatment of impairment of financial assets from ”occurred loss method “ to ”expected loss method “. The release of the new No. 22 standard is considered to be an important change in the process of accelerating the integration of enterprise’s industry and finance. The new standard enhances the accountant’s reflection and risk control function The new No. 22 standard divides the financial asset into ”financial assets measured at amortized cost“, ”measured at fair value" and included in other comprehensive income