【摘 要】
：
公允价值变动损益核算企业投资性房地产、交易性金融资产等公允价值变动而形成的应计入当期损益的科目.资产负债表日当公允价值大于账面价值时,借记相关资产科目,贷记本科目:
【机 构】
：
哈尔滨电业局，黑龙江哈尔滨15000
论文部分内容阅读
公允价值变动损益核算企业投资性房地产、交易性金融资产等公允价值变动而形成的应计入当期损益的科目.资产负债表日当公允价值大于账面价值时,借记相关资产科目,贷记本科目:公允价值小于账面价值时,借记本科目,贷记相关资产科目.本文解以交易性金融资产相关业务的处理为例,从会计目标、会计信息质量特征、利润要素的定义以及损益的实现情况重点分析了引入公允价值变动损益的意义,文章最后对引入公允价值损益存在的争议进行了探讨.
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