金融资产转移，是指企业（转出方）将金融资产让与或交付给该金融资产发行方以外的另一方（转入方）。
... 金融工具确认和计量（Recognition and measurement of financial instruments） 金融资产转移（Transfer of financial assets） 套期保值（Hedging） 案例分析：套期保值的会计处理与报表呈现案例 讲师介绍： 讲师来自四大国际会计师事务所、世界500强企业、...
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金融资产转移会计准则 the transfer of financial assets accounting rules
将收取金融资产现金流量的权利转移给另一方；
The enterprise transfers the right to receive the cash flow of the financial asset to another party;
继续涉入所转移金融资产的程度，是指该金融资产价值变动使企业面临的风险水平。
The term "continuous involvement in the transferred financial asset" shall refer to the risk level that the enterprise faces resulting from the change of the value of the financial asset.
未放弃对该金融资产控制的，应当按照其继续涉入所转移金融资产的程度确认有关金融资产，并相应确认有关负债。
If it does not waive its control over the financial asset, it shall, within the extent of its continuous involvement in the transferred financial asset and recognize the relevant liability.
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