问题已解决
以攤余成本模式計量的金融資產(chǎn)發(fā)生減值,它的攤余成本會變化嗎



你好,學(xué)員,這個不影響攤余成本的
2023 08/22 23:18

84785025 

2023 08/22 23:20
為什么不影響,另外算的嗎,能舉例寫分錄嗎

冉老師 

2023 08/22 23:21
因為此時債券投資的信用風(fēng)險自初始確認(rèn)后未顯著增加哦,所以減值不影響賬面余額。
計提時借信用減值損失貸債權(quán)減值準(zhǔn)備

84785025 

2023 08/22 23:31
也就是說另外算,跟其他債權(quán)投資公允價值變動一樣另外算

冉老師 

2023 08/22 23:31
是的,學(xué)員,你說的很對的

84785025 

2023 08/23 07:01
影響賬面價值,不影響攤余成本

冉老師 

2023 08/23 07:44
是的,你說的很對的學(xué)員
