交易性金融資產(chǎn)確認(rèn)及其計量若干問題思考論文

1、目錄目錄一、交易性金融資產(chǎn)的概述一、交易性金融資產(chǎn)的概述………………………………………………..........................3（一）交易性金融資產(chǎn)的含義……………………………………………………………….3（二）交易性金融資產(chǎn)賬戶設(shè)置…………………………………………………………….4（三）交易性金融資產(chǎn)的特點(diǎn)……………………………………………………………….4（四）交易性金融資產(chǎn)的稅務(wù)處理………………………………………

2、………………….5二、二、交易性金融資產(chǎn)確認(rèn)和計量存在的問題交易性金融資產(chǎn)確認(rèn)和計量存在的問題…………………………….………………….5（一）價值確認(rèn)存在問題………………………………………………………………………5（二）交易性金融資產(chǎn)核算中公允價值是否含利息問題……….…………………………...6（三）持有期間的不確定造成會計判斷時的不一致…………………………………………6（四）持有期間跨年度時造成的信息誤導(dǎo)問題………………………………

3、………………7（五）資產(chǎn)計價缺乏可比性……………………………………………………………………8（六）不能正確反映轉(zhuǎn)讓損益…………………………………………………………………8三、對交易性金融資產(chǎn)存在問題的建議三、對交易性金融資產(chǎn)存在問題的建議……………………………………………………..8（一）對價值確認(rèn)存在問題的改進(jìn)…………………………………………………………..8（二）交易性金融資產(chǎn)核算中公允價值是否含利息問題的改進(jìn)……………..…………

4、…9（三）對持有期間的不確定造成會計判斷時的不一致的改進(jìn)…………………………..10（四）持有期間跨年度時造成的信息誤導(dǎo)問題的改進(jìn)……………………………………10（五）資產(chǎn)計價缺乏可比性的改進(jìn)………………………………………………………….10（六）對不能正確反映轉(zhuǎn)讓損益的改進(jìn)…………………………………………………….11參考文獻(xiàn)參考文獻(xiàn)………………………………………………………………………………………12致謝致謝………………………………

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13、financialassets“intheimplementationprocesswillalsobesomeproblemsdifficultiesencounteredbecausefconcern.Tradingfinancialassetsaretheproductoftodayssocialeconomicalsoconfmtotheeconomicdevelopment.Keywd：Tradingfinancialasse