如何确认和计量复合金融工具?

Journal of Finance Research Pub Date : 2020-05-29 DOI:10.26549/jfr.v4i1.3582

Yan Wang, Zhuqian He, Shijia Yan

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引用次数: 0

摘要

本文以小米案例为基础，探讨了国际财务报告准则(IFRS)框架下复合金融工具最恰当的会计处理，以及其他综合收益(OCI)在其中的重要作用。综上所述，本文为政策制定者规范金融工具标准提供了一些参考。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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How to Recognize and Measure Compound Financial Instruments?

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.

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Journal of Finance Research

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