《企業(yè)會(huì)計(jì)準(zhǔn)則第37號(hào)——金融工具列報(bào)》應(yīng)用指南2018

1、2018財(cái)政部會(huì)計(jì)司編寫組編著《企業(yè)會(huì)計(jì)準(zhǔn)則第37號(hào)——金融工具列報(bào)》應(yīng)用指南（二）已轉(zhuǎn)移但未整體終止確認(rèn)的金融資產(chǎn)的披露（二）已轉(zhuǎn)移但未整體終止確認(rèn)的金融資產(chǎn)的披露.................................................................84（三）已整體終止確認(rèn)但轉(zhuǎn)出方繼續(xù)涉入已轉(zhuǎn)移金融資產(chǎn)的披露（三）已整體終止確認(rèn)但轉(zhuǎn)出方繼續(xù)涉入已轉(zhuǎn)移金融資產(chǎn)的披露..............

2、.......................85十二、銜接規(guī)定十二、銜接規(guī)定................................................................................................................................................87附錄二附錄二.............................

3、.....................................................................................................................................96《企業(yè)會(huì)計(jì)準(zhǔn)則第《企業(yè)會(huì)計(jì)準(zhǔn)則第37號(hào)——金融工具列報(bào)》修訂說(shuō)明金融工具列報(bào)》修訂說(shuō)明..........................................

4、.........................96一、本準(zhǔn)則修訂的背景一、本準(zhǔn)則修訂的背景..................................................................................................................................96二、本準(zhǔn)則修訂的過(guò)程二、本準(zhǔn)則修訂的過(guò)程.....................

5、.............................................................................................................96三、本準(zhǔn)則修訂的主要內(nèi)容三、本準(zhǔn)則修訂的主要內(nèi)容.....................................................................................

6、....................................97（一）針對(duì)金融工具分類變化調(diào)整了相關(guān)財(cái)務(wù)報(bào)表列示項(xiàng)目與披露內(nèi)容（一）針對(duì)金融工具分類變化調(diào)整了相關(guān)財(cái)務(wù)報(bào)表列示項(xiàng)目與披露內(nèi)容........................97（二）對(duì)金融風(fēng)險(xiǎn)的披露要求進(jìn)行了充實(shí)和完善（二）對(duì)金融風(fēng)險(xiǎn)的披露要求進(jìn)行了充實(shí)和完善....................................................

7、..................98（三）（三）對(duì)企業(yè)風(fēng)險(xiǎn)管理策略的披露要求予以了強(qiáng)化對(duì)企業(yè)風(fēng)險(xiǎn)管理策略的披露要求予以了強(qiáng)化........................................................98（四）對(duì)金融資產(chǎn)轉(zhuǎn)移的披露做了進(jìn)一步補(bǔ)充和完善（四）對(duì)金融資產(chǎn)轉(zhuǎn)移的披露做了進(jìn)一步補(bǔ)充和完善....................................................