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《企业会计准则第22号——金融工具确认和计量》对可供出售金融资产确认、计量等作出了规范,其会计核算有其独特之处,笔者根据实际工作经验,就可供出售金融资产会计核算过程进行了探讨。
Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments regulates the recognition and measurement of available-for-sale financial assets. Its accounting is unique. Based on actual working experience, the author analyzes the available-for-sale financial assets Accounting process is discussed.