Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way.

在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。

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The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.

交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。

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We consider the trading assets for banks as the fair value of their financial instruments, which they use for trading purposes.

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Trading assets for equities is highly dependent on the performance of the financial services sector, and capital markets in particular.

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But the Financial Times reported that financial stocks are trading above the book value (assets, including cash, minus liabilities) of the companies for the first time since July.

FORBES: Connect