问题已解决
請(qǐng)問怎么區(qū)分交易性金融資產(chǎn),以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn),以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入其他綜合收益的金融資產(chǎn),以攤余成本計(jì)量的金融資產(chǎn)等等,記不住…
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/000/12/54/40_avatar_middle.jpg?t=1651203186)
主要根據(jù)持有目對(duì)應(yīng)的現(xiàn)金流;收取本金及利息,攤余成本;既收入本金及利息,又可能轉(zhuǎn)讓賺差價(jià),綜合收益;除前面兩項(xiàng)的,計(jì)入以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)
2021 03/18 11:25
![](http://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84785021 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 03/18 11:31
除前兩項(xiàng)以外記入公允價(jià)值記入當(dāng)期損益有例子嗎,怎么區(qū)分呢?
![](https://pic1.acc5.cn/000/12/54/40_avatar_middle.jpg?t=1651203186)
羅老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 03/18 13:44
就是看企業(yè)持有的目的的
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