毕设论文--交易性金融资产的研究.docVIP

中文摘要 新会计准则的运用和研究一直是大家关注的焦点，文章选择了《企业会计准则第22号—金融工具确认和计量》中“交易性金融资产”作为研究对象，分析了新准则对交易性金融资产的几个会计处理问题，该准则的特点及实施难点并提出了解决对策，对认识和完善“交易性金融资产”会计准则具有一定的参考作用。 关键词: 交易性金融资产，新会计准则，可供出售金融资产，会计处理 Abstract The application of new accounting standards and research has been the focus of attention, the article chosen, Accounting Standards for Enterprises No. 22 - Financial Instruments Recognition and Measurement in the Held for trading financial assets as the object of study, analyzed the new standards on financial transactions Several accounting treatment of assets and proposed counte