《企业会计准则》对交易性金融资产账务处理规定的问题探析

Analysis of Accounting Treatment of Held-for-trading Financial Assets Based on Enterprise Accounting Standards

《企业会计准则》没有明确规定金融资产分类的期限标准,交易性金融资产公允价值变动产生的损益计入利润表,导致跨年度持有的交易性金融资产的财务信息误导公众。明确规定金融资产分类的期限标准,交易性金融资产公允价值变动产生的损益计入所有者权益账户,这有助于提高交易性金融资产财务信息的可靠性。

The classification of financial assets in the Enterprise Accounting Standards do not set the time standard.In the holding period of held-for-trading financial assets changes of fair value credited to the income statement.Thus profit information of span-year-hold will be misleading.The period of the held-for-trading financial assets are defined clearly and the gains and losses arising from changes in fair value of the held-for-trading financial assets are included in the owner's equity account,which improves the reliability of financial information of the held-for-trading financial assets.