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- 致同研究之年报分析(二十六):上市公司执行新金融工具准则—银行存款和银行借款的列报示例
致同研究之年报分析(二十六):上市公司执行新金融工具准则—银行存款和银行借款的列报示例
2020-04-13
财政部《关于修订印发2019年度一般企业财务报表格式的通知》财会〔2019〕6号规定,“应收利息”仅反映相关金融工具已到期可收取但于资产负债表日尚未收到的利息,基于实际利率法计提的金融工具的利息应包含在相应金融工具的账面余额中;“应付利息”仅反映相关金融工具已到期应支付但于资产负债表日尚未支付的利息;基于实际利率法计提的金融工具的利息应包含在相应金融工具的账面余额中。
本期主要摘录了部分上市公司2019年度执行新金融工具准则对银行存款和银行借款等项目列报的典型示例。
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Download 《致同研究之年报分析(二十六):上市公司执行新金融工具准则—银行存款和银行借款的列报示例》
本期主要摘录了部分上市公司2019年度执行新金融工具准则对银行存款和银行借款等项目列报的典型示例。
*本文仅提供中文版
了解更多详情,请点击下载完整报告。
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