持有至到期投资的会计处理

我国2006年2月颁布的新会计准则对投资部分进行了大量调整,本文通过新准则下持有至到期投资的初始计量、后续计量、减值和终止确认对持有至到期投资的会计处理进行了全面简要的阐释,旨在为快速发展的资本市场提供相关、可靠的持有至到期投资这一金融资产会计信息提供可能。

In February 2006,China promulgated new accounting standards on investment of considerable adjustment, the article adopted new guidelines due to the holders of the initial investment measurement, follow-up measurements, reduct value and termination pay to the holders of that investment duc to the accounting treatment for a comprehensive summary interpretation aimed at the rapid development of capital markets to provide relevant, reliable financial assets held to maturity investments that may provide accounting information.