继续IFRS9 accounting for investmen

3种计量方式

继续IFRS9 accounting for investments in debt instruments

持有债券，然后每期收利息。看经济交易实质去选择哪一种方式。

继续IFRS9 accounting for investments in debt instruments

摊余成本法：业务模式是收现金流（利息）而不是卖。

继续IFRS9 accounting for investments in debt instruments

FVTOCI：both collecting contractual cash flows and selling financial assets.

继续IFRS9 accounting for investments in debt instruments

FVTPL ：非上述两种的。例：短期投机，交易性

继续IFRS9 accounting for investments in debt instruments

重分类：因为可以决定使用用途。

继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments

measurement：

怎么计量。

继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments

差额930作为费用。若这930要员工不能离职，则先变成资产，再摊消。

继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments

既用来收利息又来卖。FVTOCI

继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments 继续IFRS9 accounting for investments in debt instruments

首先按摊余成本算，再把摊余成本和公允价值的差进入OCI，利息收入进入P/L。处置的时候OCI重置到P/L。

继续IFRS9 accounting for investments in debt instruments

下一年怎么办？