简析含权债的会计核算方法

An analysis of accounting methods for bonds with options

2008年以来,含权债逐渐成为银行间债券市场的热点,丰富了市场的投资品种。但目前,市场成员在含权债的会计处理上仍存在较大的分歧,不利于市场交易的活跃。该文根据新会计准则中关于嵌入衍生工具分类会计核算的总体原则,分不同资产类别对含权债会计处理的适用性进行了梳理,并根据分析结果给出了交易性金融资产项下含权债的具体会计核算方法。

Bonds with options have been gradually gaining in popularity in the interbank bond market since 2008, which enriches the investment products in the market. However, there exist some disagreements on its accounting treatment among market members, which hinder its trading from going active. Following the general principles of classified accounting methods on embedded derivative instruments in the new accounting standards, the article classifies the adaptation of accounting methods on bonds with options based on asset types, and gives a specific accounting method on bonds with options under tradable financial instruments,