1, accounting content of this account
When an enterprise is initially recognized, it is divided into financial assets or financial liabilities (including transactional financial assets or financial liabilities and financial assets or financial liabilities that are directly designated as measured at fair value and whose changes are included in current profits and losses).
In addition, there are gains and losses that should be included in the current profit and loss due to changes in the fair value of investment real estate, derivatives and hedging business measured by the fair value model (the guide also points out that 6 102 "Hedging gains and losses" can be accounted for separately).
2. Detailed accounting of this course
Conduct detailed accounting according to trading financial assets, trading financial liabilities and investment real estate.
3, the provisions of the main accounting treatment
On the balance sheet date, the enterprise shall debit the account of "Trading Financial Assets-Changes in Fair Value" according to the difference between the fair value of the trading financial assets and its book balance, and credit this account; If the fair value is lower than the book balance, make the opposite accounting entry.
When selling trading financial assets, we should debit "bank deposits" and other subjects according to the actual amount received, credit "trading financial assets-changes in cost and fair value", and credit or debit "investment income" according to its book balance. At the same time, according to the balance of the subject of "trading financial assets-changes in fair value", debit or credit the subject, and credit or debit the subject of "investment income".
At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after carry-over.