CAJ | 학술논문

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.
공윤개치변동손익용우핵산기업재초시학인시화분위이공윤개치계량차기변동계입당기손익적금융자산혹금융부채화이공윤모식진행후속계량적투자성방지산.재후속계량시요학인인공윤개치변동소형성적응계입당기적리득혹손실,재처리시채용미실현리득혹손실재실현후진행중분류조정저일작법,체현출수익신식적완정성여반궤개치.
Changes in fair value gains and losses for the accounting finns into the initial confirmation to fair value changes in profit or loss included in the current period of financial assets or financial liabilities at fair model and follow-up measures of the real estate investment. Follow-up measures in the follow-up to confnm the changes in fair value due to the formation of the current period should be included in the profits or losses, in dealing with the use of unrealized gains or losses in the realization of adjustment after the re-classification of this practice, reflect the integrity of earnings information and feedback value.