金融资产中持有至到期投资利息收入的会计计量——基于资金时间价值理论

Accounting Measurement about Interest Revenue of Held-to-Maturity Investment in the Financial Assets——Based on the Theory of Capital Time Value

新企业会计准则规定金融资产中持有至到期投资应当采用实际利率法,按摊余成本进行后续计量,但后续计量中利息收入和利息费用的计算较为复杂。本文从资金时间价值角度,应用实际利率法结合新会计准则并以实例对利息收入和利息费用的计量问题进行探讨。

The new accounting standards for enterprises require that held - to - maturity investment in the financial assets should adopt the effective interest method and are subsequently measured at amortized cost, but the calculation of interest revenue and inter- est expense is complicated in the subsequent measurement. From the perspective of capital time value, this article uses the effective interest method combined with the new accounting standards and examples to discuss the problems of measurement of interest revenue and interest expense.