债权性投资的确认与计量——新企业会计准则及其理论进步

Recognition and Measurement of Investment in Debt Securities:the New Enterprise Accounting Standards and Its Improvement in Theory

2006年财政部发布的企业会计准则对债权性投资的会计确认、计量作出了新规定。本文在介绍我国新会计准则对债权性投资的分类及其初始确认、利息处理、后续计价等确认、计量的基本要求的基础上,分析新会计准则对债权性投资会计确认和计量的改进及其理论进步。

The Enterprise Accounting Standards, issued by the Ministry of Finance in 2006, make new requirements for the recognition and measurement of investment in debt securities. This paper introduces the classifications of investment in debt securities and the fundamental requirements for recognition and measurement such as the initial recognition, the treatment of interest,the subsequent measurement, and etc, underlying which we discuss the improvement to the recognition and measurement of investment in debt securities and their progress in theory.