厘清“公允价值变动损益”科目学习中的误区

To Clarify the Misunderstanding of "Profit and Loss" Subjects in the Study of the Changes in the Fair Value

为与国际会计准则接轨并提高会计信息质量,新准则中引入了公允价值计量属性,来体现资产和负债的内在价值。本文以金融工具的确认和计量中的交易性金融资产为例,针对"公允价值变动损益"科目学习中存在的误区进行分析,让初学者掌握公允价值计量下核算金融资产期末价值和企业利税的方法,为相关信息使用者提供真实有用的会计信息。

in order to integrate with the international accounting standards and improve the quality of accounting information, more and more the use of fair value measurement attribute in the new accounting standards, such as the confirmation and measurement of financial instruments, real estate investment, debt restructuring. In this paper, the financial assets transaction confirmation and measurement of financial instruments in as an example, according to the ＂misunderstanding of income＂ subject study of changes in fair value, successive in-depth analysis, for beginners to master the methods of accounting of financial assets the final value and the tax fair value measurement, provide true and useful accounting information for the information users.