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Home > Wen Yuan (High School Edition) > 2020 No.03 > 新金融工具准则下对外提供财务担保的会计处理探析

  • 新金融工具准则下对外提供财务担保的会计处理探析

    Author(s)：

    朱玲

    Publication Title：

    Wen Yuan (High School Edition) 2020 No.03

    Affiliations：

    抚顺财金投资控股集团有限公司

    Abstract：

    在当前会计准则的标准下，企业对外提供担保业务要依照会计准则的相关条例规定进行处理，随着会计准则的不断完善和实施，在金融工具减值的会计处理范围中纳入了相关的财务担保合同，推动经济业务中会计处理的转变，对企业的损益情况以及财务情况等有一定的影响。本文主要探讨了新金融工具准则下对外提供财务担保的会计处理的相关问题。

    Keywords：

    新金融工具准则；财务担保；会计处理

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    [1] 朱玲.新金融工具准则下对外提供财务担保的会计处理探析[J].Wen Yuan (High School Edition),2020(03),.

文渊(高中版)
Wen Yuan (High School Edition)

Language: 中文

CN：11-9276/G

ISSN：2096-6288

Publication Frequency: 月刊

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