可供出售金融资产

然后，以2009年上市公司交易性金融资产和可供出售金融资产分类的会计政策选择为研究对象，运用概率回归模型（Probit）进行实证检验。

Secondly , we analyze the listed companies ' classification of financial assets into tradable financial assets and available-for-sale financial assets , in the year of 2009 , as our research sample , and use probit regression model to test it .

而IFRS9对金融资产的分类依据主要是依据业务模式测试和合同现金流量特征测试，把可供出售金融资产期间价值的变动计入其他综合收益，并引入FV-OCI模式，处置时不允许转入损益。

The classification in IFRS 9 is mainly based on testing and contract business model based on cash flow characteristics of the test , the change of financial assets available for sale introduced the FV-OCI mode , which does not allow disposal profit or loss .

其次，对交易性金融资产和可供出售金融资产的会计处理进行对比分析，分析不同的金融资产分类给上市公司带来不同的影响。

The second part is difference analysis between the tradable financial assets and the available financial assets .

此外，在对可供出售金融资产公允价值变动分组研究发现，该变量的正向变动和负向变动对管理层薪酬影响均不大。

In addition , fair value changes of financial assets both positively and negatively have little impact on executive pay .

同时，对于可供出售金融资产公允价值变动产生的未实现损益，用其他综合收益反映出的信息更具有相关性。

Meanwhile , the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant .

采用实际利率法计算的可供出售金融资产的利息，应当计入当期损益；

The interests of the sellable financial assets calculated according to the actual interest rate method shall be recorded into the profits and losses of the current period .

因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。

So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably .

持有至到期投资重分类为可供出售金融资产时，列示重分类的持有至到期投资金额及该金额占可供出售金融资产总额的比例。

If the held-to-maturity investment may be reclassified into financial assets available for sale , present the proportion of amount of held-to-maturity investment in total financial assets available for sale .

在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。

Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way .

本期内将尚未到期的持有至到期投资重分类为可供出售金融资产的，说明持有意图或能力发生改变的依据。

The outstanding held-to-maturity investment within the current accounting year that may reclassify as the financial assets available for sale , the intention or the basis of ability change shall be stated .

金融资产重要程度也显著影响企业对金融资产的分类，金融资产占总资产比重越大的企业越倾向于将金融资产分类为可供出售金融资产。

Financial assets significantly affect the classification of financial assets , financial assets to total assets greater the proportion of enterprises more likely to financial assets classified as available for sale financial assets .

持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。

Held to maturity investments and accounts receivable , loans , amortized cost method used , the cost of its nature and history , as the transaction available for sale financial assets and financial assets at fair value .

同时，净资产在可供出售金融资产公允价值变动的冲击下影响到投资者对股价的判断，并随着资本市场的波动对股价起到助涨助跌的作用。

At the same time , the changing of net asset value impacted by available for sale financial assets ' fair value will affect investors ' judgment on share prices and their transaction decision , thus aggravating asset price volatility .

可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period .