问题已解决
老師,以公允價值計量且變動計入其他綜合收益的金融資產(chǎn)分為債權類和權益類,請問它們需要計提減值準備嗎?計提減值的分錄怎么做?



您好,以公允價值計量且其變動計入其他綜合收益的債權類資產(chǎn)才需要計提減值,計提分錄為
借:資產(chǎn)減值損失
貸:其他綜合收益;權益類資產(chǎn)按照公允價值計量,不需要計提減值。
為您提供解答,祝學習愉快
2019 02/28 16:11

沈家本老師 

2019 03/01 09:17
為您提供解答我的榮幸,如滿意,請及時五星好評獎勵我哦,謝謝
