可供出售金融资产限定条件和盈余管理

Qualification and Management of Available-For-Sale Financial Assets and Earnings Management

新会计准则中《金融工具确认和计量》对可供出售金融资产的限定条件不够明确可能将导致上市公司管理者利用准则的缺陷,将本应计入交易性金融资产的金融资产人为地计入可供出售金融资产进行盈余管理。相对将金融资产计入交易性金融资产核算,上市公司管理者将金融资产计入可供出售金融资产核算,将获得更大的盈余管理空间,如果严格限定计入可供出售金融资产的条件,并对不符合限定条件的可供出售金融资产,根据其盈利与否进行不同的后期处理,可以改善这种情况。

At the Recognition and Measurement of Financial Instruments in the new accounting standards,the available-for-sale financial assets qualification is not clearly cited,so the management may be intent to take the advantage of the standards defects to make the financial assets included,which should be included in the transaction of financial assets not in the available for sale financial assets and earnings.If financial assets are included in assets available for sale financial assets,there would be a greate...