确认的公允价值变动损益需要转出吗?  

Do Profit or Loss Recognized from Fair Value Changes Need to Be Transferred out?

作　　者：赵建勇[1] 

机构地区：[1]上海财经大学会计学院

出　　处：《中国注册会计师》2021年第9期75-77,3,共4页The Chinese Certified Public Accountant

摘　　要：在财务会计核算中,公允价值变动损益反映企业交易性金融资产、交易性金融负债、采用公允价值模式计量的投资性房地产、衍生工具等公允价值变动形成的应当计入当期损益的利得或损失。公允价值变动损益在企业利润表中单独反映,与营业收入、投资收益等并列,共同计入营业利润。本文结合案例讨论企业在出售交易性金融资产、投资性房地产时,之前确认的公允价值变动损益是否需要转出至投资收益或其他业务收入,并讨论两者的会计处理是否应当遵循相同的原理,在此基础上提出相应的会计处理建议。In financial accounting,the profit or loss from fair value changes reflect the gain or loss that result from fair value changes of financial assets and financial liabilities held for trade,investment property measured by the fair value model and derivatives which should be recognized as the profit or loss in the current period.The profit or loss from fair value change is separately presented in the income statement of enterprises,and is collectively included in operating profit together with operating income and investment income.On the basis of case studies,this article discusses when enterprises sell trading financial assets and investment properties,whether the profit or loss from fair value changes recognized previously need to be transferred out to investment income or other operating income and whether the accounting treatment for them should follow the same principles.Finally,it puts forward suggestions on corresponding accounting treatment.

关 键 词：交易性金融资产 公允价值变动损益 投资性房地产 财务会计核算 其他业务收入 会计处理 衍生工具 投资收益 

分 类 号：F233[经济管理—会计学] F275[经济管理—国民经济]