浅析交易性金融资产与可供出售金融资产的会计处理

Analysis of the Accounting Treatment of Trading Financial Assets and Financial Assets Available for Sale

现行企业会计准则将金融资产进行了严格的分类,并对各类金融资产的确认、计量进行了明确规定。交易性金融资产与可供出售金融资产的会计处理有类似之处,但也有不同。本文通过实例对二者的会计处理进行浅析。

Current accounting standards takes a rigorous classification of to financial assets, and explicitly defines the recognition and measurement of various financial assets. The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference. This paper analyzes both the accounting treatment through examples.