问题已解决
老師,這個D項說法哪里錯了
FAILED
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你好,下面的D選項看不到啊
2022 04/09 13:04
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2022 04/09 13:05
老師,最上面的D項,這句話
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2022 04/09 13:10
已經保留了,就不需要按照繼續(xù)涉入規(guī)定計量了,應當繼續(xù)確認金融資產。
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2022 04/09 13:54
就不需要按照繼續(xù)涉入規(guī)定計量
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2022 04/09 13:54
這個是什么意思啊
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2022 04/09 13:57
這句話應該表述為,保留了幾乎全部的所有權,不應該終止確認金融資產
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2022 04/09 14:02
老師,就不需要按照繼續(xù)涉入規(guī)定計量這句話什么意思,我知道確認金融資產
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2022 04/09 14:11
繼續(xù)涉入的判斷
企業(yè)既沒有轉移也沒有保留金融資產所有權上幾乎所有的風險和報酬的,應當分別下列情況處理:
(1)放棄了對該金融資產控制的,應當終止確認該金融資產;
(2)未放棄對該金融資產控制的,應當按照其繼續(xù)涉入所轉移金融資產的程度確認有關金融資產,并相應確認有關負債。
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2022 04/09 14:11
符合繼續(xù)涉入的。才會涉入,不符合,就不會涉入
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2022 04/09 14:17
老師你發(fā)的未保留,題目是保留所有權,
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2022 04/09 14:18
未放棄對該金融資產控制的,應當按照其繼續(xù)涉入所轉移金融資產的程度確認有關金融資產,并相應確認有關負債。
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2022 04/09 14:18
D項,保留所有權繼續(xù)涉入,這也沒錯啊
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2022 04/09 14:19
你拍題干我看看哈
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2022 04/09 14:20
我看看題干怎么描述的
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2022 04/09 14:21
21題,老師幫我看看,
FAILED
FAILED
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2022 04/09 14:25
企業(yè)既沒有轉移也沒有保留金融資產所有權上幾乎所有的風險和報酬的,并且未放棄對該金融資產控制的,這個才屬于繼續(xù)涉入。選項D是表述保留了幾乎所有的風險報酬。是不一樣的。
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2022 04/09 14:26
這里確認不太好理解,就是概念的理解運用
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2022 04/09 15:37
謝謝老師
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2022 04/09 15:40
不用客氣,麻煩給老師五星好評哈
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