金融资产转移

金融资产转移

简明

1
transfer of financial assets
金融资产转移；

网络释义
专业释义

1
Transfer of financial assets
... 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、...

短语

1
金融资产转移会计准则
the transfer of financial assets accounting rules

双语例句

1
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;
2
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.
3
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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百科

金融资产转移
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）。

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