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公允价值变动损益用于核算企业在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产或金融负债和以公允模式进行后续计量的投资性房地产。在后续计量时要确认因公允价值变动所形成的应计入当期的利得或损失,在处理时采用未实现利得或损失在实现后进行重分类调整这一作法,体现出收益信息的完整性与反馈价值。
Gains or losses from changes in fair value are used to account for the financial assets or financial liabilities classified as at fair value through profit or loss and investment properties measured at fair value subsequently. In the follow-up measurement to confirm due to the changes in fair value should be included in the current gains or losses, the use of unrealized gains or losses in the realization of the implementation of reclassification adjustment this practice reflects the integrity of the information and Feedback value.