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现行会计准则将金融资产分为四类,并明确规定了每类金融资产的计量属性,笔者发现,只有可供出售债务类工具采用了双重计量属性,其他金融资产均采用单一计量属性,正是这种双重计算属性,导致了其会计处理的繁琐,同一时点一项资产有两个不同的价值的不合理现象,虚增减值损失金额,因此建议取消可供出售债务类工具,而且这种做法也具有可行性。
The current accounting standards classify financial assets into four categories, and clearly define the measurement attributes of each type of financial assets. The author finds that only the available-for-sale debt instruments adopt the dual measurement attributes and all other financial assets adopt the single measurement attributes This double calculation attribute led to the tedious accounting process. At the same time, an asset had two different values of unreasonable phenomena and inflated the amount of impairment losses. Therefore, it proposed to abolish the available-for-sale debt instruments, and this The practice is also feasible.