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 comprehe...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.展开更多
The process of market economy development is the process of enterprise being eliminated and renewed. Under the background of the new economic norm with increasing competition, all kinds of methods to settle the debt d...The process of market economy development is the process of enterprise being eliminated and renewed. Under the background of the new economic norm with increasing competition, all kinds of methods to settle the debt dispute come into being, which puts forward the new requirements for the accounting treatment of debt restructuring, In practice, the debt restructuring of the accounting treatment is still facing some problems. Enterprises should continue to strengthen the understanding of the object and scope of debt restructuring, the debt restructuring activities and projects to conduct more in-depth investigation and research to ensure the smooth development of debt restructuring. From this point of view, this paper discusses the theory of corporate debt restructuring and the accounting treatment of corporate debt restructuring in practice. It aims to provide reference for the improvement of debt restructuring accounting.展开更多
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”.
文摘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.
文摘The process of market economy development is the process of enterprise being eliminated and renewed. Under the background of the new economic norm with increasing competition, all kinds of methods to settle the debt dispute come into being, which puts forward the new requirements for the accounting treatment of debt restructuring, In practice, the debt restructuring of the accounting treatment is still facing some problems. Enterprises should continue to strengthen the understanding of the object and scope of debt restructuring, the debt restructuring activities and projects to conduct more in-depth investigation and research to ensure the smooth development of debt restructuring. From this point of view, this paper discusses the theory of corporate debt restructuring and the accounting treatment of corporate debt restructuring in practice. It aims to provide reference for the improvement of debt restructuring accounting.
