论金融资产的典型差异——基于交易性金融资产与可供出售金融资产的比较

Analysis on the Typical Differences of Financial Assets——Comparison of Trading Financial Assets and Financial Assets Available for Sale

《企业会计准则第22号——金融工具确认和计量》是一项新准则,但是其中对于金融资产的分类及核算对上市公司会计报表的影响非常大。本文以交易性金融资产与可供出售金融资产为视角,通过深入比较,来分析不同金融资产的典型差异。

As a new criterion,the'Enterprise Accounting Standards No.22——the recognition and measurement of financial assets'has agreat effect on the classification and accounting of financial assets for listing Corporation accounting statement.Based on the trading financial assets and financial assets available for sale,this article does an analysis on typical differences among different financial assets,through a thorough comparison.