对公允价值变动损益科目及会计处理的理解

The Understanding of Changes in Fair Value Gains and Losses on the Subject and Accounting Treatment

公允价值变动损益用于核算企业在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产或金融负债和以公允模式进行后续计量的投资性房地产。在后续计量时要确认因公允价值变动所形成的应计入当期的利得或损失,在处理时采用未实现利得或损失在实现后进行重分类调整这一作法,体现出收益信息的完整性与反馈价值。

Changes in fair value gains and losses for the accounting firms into the initial confirmation to fair value changes in profit or loss included in the current period of financial assets or financial liabilities at fair model and follow-up measures of the real estate investment.Follow-up measures in the follow-up to confirm the changes in fair value due to the formation of the current period should be included in the profits or losses,in dealing with the use of unrealized gains or losses in the realization of adjustment after the re-classification of this practice,reflect the integrity of earnings information and feedback value.