摊余成本

iasb的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting , which smooths out market volatility .

他表示：目前的草案可能尚未在公允价值'会计制度与摊余成本'会计制度之间实现恰当的平衡。

It would seem that the current draft may not yet have struck the right balance between fair value ' accounting and amortised cost ' accounting , he says .

即分为：以公允价值计量和以摊余成本计量。

That is divided into : measured at fair value and amortized cost .

持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。

The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

但是，该转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本。

However , the switch should not exceed the book value accounting assumptions are not prepared to pay financial assets in the case of Japan back out I costs .

旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。

Old criteria emphasis the use of historical cost , and there is no manipulation space , but the new standards for four types of financial assets using the amortized cost method and fair value measurement method .

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 .

具体内容是：只具有类似贷款性质并以合同收益为基础管理的金融工具以摊余成本计量，其余以公允价值计量，保留了公允价值的选择权，取消重分类规定。

Specific content is : only loans with similar properties to the contract management of income-based financial instruments measured at amortized cost , and the remaining fair value , fair value retains the right to choose , to cancel re-classification requirements .