【摘要】：正由于投資環(huán)境的變化,企業(yè)持有的可供出售金融資產(chǎn)和持有至到期投資出現(xiàn)減值的客觀證據(jù)后,期末應(yīng)當(dāng)考慮計(jì)提減值準(zhǔn)備。但在計(jì)提減值準(zhǔn)備后,如果涉及的是債權(quán)性投資,后續(xù)期間會(huì)涉及利息收入的計(jì)算確認(rèn)問(wèn)題。對(duì)于計(jì)提減值準(zhǔn)備后如何計(jì)算確認(rèn)利息收入,目前常見(jiàn)的有兩種方法:一是各期仍然按照期初攤余成本(不扣除已提減值準(zhǔn)備)乘以原定利率計(jì)算確定;二是各期仍然按照期初攤余成本(扣除已提減值準(zhǔn)備)乘以原定利率計(jì)算確定。
[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.
【作者單位】： 河南財(cái)政稅務(wù)高等專(zhuān)科學(xué)校;
【分類(lèi)號(hào)】：F275;F233

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