摘要
Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards(IFRS)and how other comprehensive income(OCI)plays important role in it.Overall,this paper provides some references for policymaker to standardize financial instruments standard.
基金
One of the research results of national social science fund granted project(16BGL058)’Guangdong Natural Science fund granted project(2018A030313103)‘Project approved by Guangdong University Student Innovation and Entrepreneurship Education Research Center,and funded by Guangdong University of Finance&Economics(2018A052459)’2019 University Key Research Projects in Guangdong Province(2019WZDXM015)‘The Teaching Quality and Teaching Reform Project of University in Guangdong Province in 2019:Teaching Team Project“International Teaching Team for Accounting Major”.
