浅析非金融企业金融资产的账务处理（国外英文资料）.docVIP

浅析非金融企业金融资产的账务处理（国外英文资料） To analyze the accounts of financial assets of non-financial enterprises = wen/guo jihong The accounting standards for enterprises no. 22 ─ ─ recognition and measurement of financial instruments (hereinafter referred to as rule of financial instruments) will be defined as a financial tool, financial instruments refers to the formation of an enterprise financial assets, and other units of financial liability or equity instrument contract. This article only discusses financial instruments standards related to transactional financial assets in article 7, the held-to-maturity investment and available for sale financial assets of the accounting treatment. The account processing of trading financial assets According to the stipulations of article 9 of the rule of financial instruments, financial asset or financial liability to meet one of the following conditions, shall be divided into tradable financial assets or financial liabilities: (1) obtain the purpose of the financial asset or bear the financial liability, mainly in order to sell or buy back soon. (2) belong to the centralized management of identifiable part of the combination of financial instruments, and have objective evidence that the recent of enterprises by way of short-term profit for the portfolio management. (3) belong to the derivatives. However, be specified and the derivatives of effective hedging tool, belonging to the derivatives of the financial guarantee contract and has no offer in the active market and the equity instruments of its fair value cannot be reliably measured and must be settled by delivery of the equity instruments investment hook derivatives exception. The tradable financial assets acquired by the enterprise shall be accounted for through the transactional financial assets course. The course business accounting firms held at fair value and whose fluctuations are included in the current profits and losses of financial assets, including for trading purpose of b