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金融工具的确认与计量对于企业会计核算的客观性和公允性有着重要的影响,企业证券投资业务应按新准则要求对交易性金融资产与可供出售金融资产进行准确的确认和计量,并针对执行公允价值计量法后导致利润走向的不确定性采用更加谨慎的投资策略。
The confirmation and measurement of financial instruments have an important impact on the objectivity and fairness of corporate accounting. The company’s securities investment business should accurately confirm and measure transactional financial assets and available-for-sale financial assets in accordance with the requirements of the new standard. The implementation of fair value measurement method leads to a more cautious investment strategy in the uncertainty of profitability.