《企業(yè)會(huì)計(jì)準(zhǔn)則第23號(hào)——金融資產(chǎn)轉(zhuǎn)移》應(yīng)用指南2018

1、《企業(yè)會(huì)計(jì)準(zhǔn)則第23號(hào)——金融資產(chǎn)轉(zhuǎn)移》應(yīng)用指南2018財(cái)政部會(huì)計(jì)司編寫(xiě)組編著資產(chǎn)..............................................................................................................................................................33（六）對(duì)金融資產(chǎn)的繼續(xù)涉入僅限于金融資

2、產(chǎn)一部分.............................................................34八、關(guān)于金融資產(chǎn)轉(zhuǎn)移中向轉(zhuǎn)入方提供非現(xiàn)金擔(dān)保物的會(huì)計(jì)處理............................................37附錄二............................................................................

3、...................................................................................38《企業(yè)會(huì)計(jì)準(zhǔn)則第23號(hào)——金融資產(chǎn)轉(zhuǎn)移》修訂說(shuō)明.................................................................38一、本準(zhǔn)則的修訂背景..................................

4、.............................................................................................38二、本準(zhǔn)則的修訂過(guò)程...................................................................................................................

5、............39三、本準(zhǔn)則修訂的主要內(nèi)容......................................................................................................................39（一）進(jìn)一步明晰金融資產(chǎn)轉(zhuǎn)移及其終止確認(rèn)的判斷原則.................................................