可供出售债权投资人行为对当期财务的影响及建议

Sellable-claim investors’ behavior: Influence on current-period accounting and recommendations

该文分析了新会计准则在债券投资计量上的变化,指出新会计准则要求交易性债权投资和可供出售债权投资按公允价值计量。该文介绍了可供出售债权投资核算的基本原则,并分析了浅谈债权投资人行为对当期财务的影响,最后对如何更好地管理可供出售债权投资提出相关建议。

This paper analyzes changes that the new accounting standards bring to the measurement of bond investment. According to the new standards, tradable-claim investment and sellable-claim investment should be measured by fair value. The author introduces the basic accounting principles for sellable-claim investment, and analyzes the influence of claim investors’ behavior on current-period accounting. Recommendations are also offered in the paper for better management of sellable-claim investment.