金融工具确认和计量准则在投资企业中的应用

On the Application of Recognition and Measurement of Financial Instruments Guideline to Investment Enterprises

本文通过案例比较分析了《企业会计准则第22号——金融工具确认和计量》(财会[2006]3号,以下简称"金融工具确认和计量准则")中交易性金融资产、可供出售金融资产、持有至到期投资三种投资业务的会计处理方法与《企业会计制度》中对应投资核算方法上的区别,同时与《中华人民共和国企业所得税法》(以下简称《企业所得税法》)及其实施条例进行比较,分析了会计与税法存在的差异。

This paper analyzes disparities between accounting treatments in＇Accounting Standard for Business Enterprises No.22： Recognition and Measurement of Financial Instruments＇ and in the ＇Enterprise Accounting System＇ toward three types of investment portfolio： traded financial assets, saleable financial assets and investments held for due. The paper also compares these accounting treatments with tax treatments pursuant to the Enterprise Income Tax Law of the PRC and its impLementation Regulations.