金融工具会计

Accoutning for Financial Instruments

金融工具会计的主要问题集中在确认和计量方面。金融资产的初始计量应为:将支付的对价作为取得金融资产的初始入账金额;金融资产的后续计量应为:企业发起但不是为交易而持有的贷款和应收款项按成本计量,持有至到期的投资按摊余成本计量,可供出售金融资产和交易性金融资产按资产负债表日的公允价值计量。确定金融资产公允价值的优先顺序为:公开活跃市场上该项资产的市价、参考市场上类似交易资产的价格、采用期权定价法或资本资产定价法。

The challenges of financial instruments accounting are mainly in recognition and measurement. Initial measurement： payable consideration are recorded into account as initial amount when financial assets are obtained. Subsquent measurement： loans not for trading purpose and accounts receivable are calculated according to costs, held-to-maturity investments are calculated according to amortized costs, and available-for-sale financial assets and trading financial assets are calculated as fair value at the balance sheet. The priority order to decide the fair value of financial assets is as follows ： the market price of assets obtained on the open market, the price of similar trading assets, using option pricing method or capital asset pricing method.