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问题
金融负债的后续计量是什么?
释义
法律分析:
金融负债的计量方法是,按其公允价值计量,交易性的金融负债的交易成本应计入当期损益,后续计量也按照公允价值计算。而其他类别的金融负债的交易成本应计入初始计量金额,后续应按照实际利率法,以摊余成本来计算。
法律依据:
《企业会计准则第22号—金融工具确认和计量》 第三十三条 企业初始确认金融资产或金融负债,应当按照公允价值计量。
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更新时间:2025/10/26 2:40:34