关于可供出售金融资产减值后利息收入确认的思考
发布时间：2018-09-06 15:28
【摘要】：正由于投资环境的变化,企业持有的可供出售金融资产和持有至到期投资出现减值的客观证据后,期末应当考虑计提减值准备。但在计提减值准备后,如果涉及的是债权性投资,后续期间会涉及利息收入的计算确认问题。对于计提减值准备后如何计算确认利息收入,目前常见的有两种方法:一是各期仍然按照期初摊余成本(不扣除已提减值准备)乘以原定利率计算确定;二是各期仍然按照期初摊余成本(扣除已提减值准备)乘以原定利率计算确定。
[Abstract]:Due to the change of the investment environment, the objective evidence of impairment of the value of the financial assets available for sale and the investments held to maturity should be taken into account after the end of the period. But after the provision for impairment, if the investment is creditor's rights, the subsequent period will involve the issue of the calculation of interest income. There are two common methods to calculate the recognition of interest income after the provision for impairment: one is that each period is still determined according to the beginning of the amortization cost (not deducting the provision for impairment) multiplied by the original interest rate; Second, the period is still based on the beginning of the amortization cost (deducting the provision for impairment) multiplied by the original interest rate calculation.
【作者单位】： 河南财政税务高等专科学校;
【分类号】：F275;F233
[Abstract]:Due to the change of the investment environment, the objective evidence of impairment of the value of the financial assets available for sale and the investments held to maturity should be taken into account after the end of the period. But after the provision for impairment, if the investment is creditor's rights, the subsequent period will involve the issue of the calculation of interest income. There are two common methods to calculate the recognition of interest income after the provision for impairment: one is that each period is still determined according to the beginning of the amortization cost (not deducting the provision for impairment) multiplied by the original interest rate; Second, the period is still based on the beginning of the amortization cost (deducting the provision for impairment) multiplied by the original interest rate calculation.
【作者单位】： 河南财政税务高等专科学校;
【分类号】：F275;F233
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