IFRS 的負債面評價 - 會計

By Ula
at 2009-03-13T19:25
at 2009-03-13T19:25
Table of Contents
我想請教一下 IFRS 中關於負債面的評價
我們一般傳統會計的作法都是照 Book Value 去逐期攤銷嘛
那在 IFRS 之下,負債是否也跟個資產面一樣需要 Mark-to-Market 呢?
比如說,甲公司發了一筆公司債,BV = 100,但因為甲公司狀況不佳
所以現在此公司債在市場上的價格跌到只剩 MV = 70
那在資產負債表上,甲公司的長期負債上,是該改成 70 嗎?
是這樣 Mark to Market 嗎?
感覺怪怪的,希望比較了解的人能給予指正!謝謝囉!
--
我們一般傳統會計的作法都是照 Book Value 去逐期攤銷嘛
那在 IFRS 之下,負債是否也跟個資產面一樣需要 Mark-to-Market 呢?
比如說,甲公司發了一筆公司債,BV = 100,但因為甲公司狀況不佳
所以現在此公司債在市場上的價格跌到只剩 MV = 70
那在資產負債表上,甲公司的長期負債上,是該改成 70 嗎?
是這樣 Mark to Market 嗎?
感覺怪怪的,希望比較了解的人能給予指正!謝謝囉!
--
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