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债券属于金融工具,投资企业可以根据投资意图将符合相关条件的债券投资划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资或可供出售金融资产。新会计准则这种分类的多样性及“公允价值”的引入使得债券投资账务处理更加复杂;同时金融资产的不同分类也将对投资企业的财务报表产生不同的影响。投资企业在对金融资产进行分类时,除了结合自身业务特点、投资策略及风险管理要求外,还要充分考虑不同分类产生的报表后果,使财务报表更加客观、真实的反映企业的资产结构和财务状况。
Bonds are financial instruments. An investment enterprise can classify the bond investments that meet the relevant conditions into financial assets at fair value through profit or loss, held-to-maturity investments or available-for-sale financial assets. The variety of new accounting standards and the introduction of “fair value ” make the processing of bonds investment more complicated; meanwhile, the different classification of financial assets will also exert different influences on the financial statements of investment enterprises. Investment enterprises in the classification of financial assets, in addition to its own business characteristics, investment strategy and risk management requirements, but also give full consideration to the consequences of different categories of statements to make the financial statements more objective and true reflection of the enterprise’s asset structure and financial situation.