{"id":15444,"date":"2022-06-06T10:47:45","date_gmt":"2022-06-06T02:47:45","guid":{"rendered":"http:\/\/www.gocpmall.com\/?p=15444"},"modified":"2022-06-06T10:47:45","modified_gmt":"2022-06-06T02:47:45","slug":"%e8%b4%a2%e6%94%bf%e9%83%a8%e5%8d%b0%e5%8f%91%e3%80%8a%e8%b5%84%e4%ba%a7%e7%ae%a1%e7%90%86%e4%ba%a7%e5%93%81%e7%9b%b8%e5%85%b3%e4%bc%9a%e8%ae%a1%e5%a4%84%e7%90%86%e8%a7%84%e5%ae%9a%e3%80%8b-%e8%a7%a3","status":"publish","type":"post","link":"https:\/\/www.gocpmall.com\/?p=15444","title":{"rendered":"\u8d22\u653f\u90e8\u5370\u53d1\u300a\u8d44\u4ea7\u7ba1\u7406\u4ea7\u54c1\u76f8\u5173\u4f1a\u8ba1\u5904\u7406\u89c4\u5b9a\u300b \u89e3\u51b3\u8d44\u7ba1\u4ea7\u54c1\u7279\u5b9a\u4f1a\u8ba1\u95ee\u9898 _ \u4e1c\u65b9\u8d22\u5bcc\u7f51"},"content":{"rendered":"

\"news
券中社6月1日讯，财政部印发《资产管理产品相关会计处理规定》(财会〔2022〕14号，以下简称《规定》)，该规定在去年9月30日面向社会公开征求意见。 《规定》针对资管产品的特殊性作出以下规范：一是明确资管产品具有有限寿命本身不影响持续经营假设的成立。二是豁免现金流量表编制要求。三是允许 货币 市场 基金 、现金管理类 理财 产品等继续按照相关监管规定采用影子定价和偏离度控制确定金融资产的公允价值。四是增加“应收申购款”、“应付赎回款”、“应付管理人报酬”等科目和相关报表项目，允许资管产品根据实际情况自行增设“损益平准金”等会计科目。 同时，《规定》也针对资管产品当前存在的会计实务问题，进行了三点强调。一是严格限定摊余成本计量的范围；二是严格按准则规定计提减值准备；三是明确管理人报酬计入当期损益。 财政部会计司有关负责人在回答记者提问时表示，制定《规定》主要基于以下考虑：一是配合落实资管新规，细化对资管产品会计处理的指导，助力资管行业健康发展。二是解决资管产品因自身经营特点和监管要求等面临的特定会计问题，推动资管产品严格执行企业会计准则，提升会计信息质量。三是统一各类资管产品的会计实务，提高资管产品会计信息的可比性，更好地服务投资者的决策需求。 （文章来源： 证券 时报·券中社）
阅读更多（Read More）<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

券中社6月1日讯&#652 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15444","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=\/wp\/v2\/posts\/15444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15444"}],"version-history":[{"count":0,"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=\/wp\/v2\/posts\/15444\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gocpmall.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}