為什麼使用有效利率法? - 會計
By Linda
at 2017-02-16T10:16
at 2017-02-16T10:16
Table of Contents
我一直很好奇
為什麼票據和公司債要按有效利率法入帳
每筆融資交易的對象不同、經營風險也不同
那自然利率也有所不同
而且實務面也很難去求出市場平均利率
那為何不用票面利率入帳
這樣也比較符合可驗證性和穩健原則
不是更允當的表達嗎?
--
為什麼票據和公司債要按有效利率法入帳
每筆融資交易的對象不同、經營風險也不同
那自然利率也有所不同
而且實務面也很難去求出市場平均利率
那為何不用票面利率入帳
這樣也比較符合可驗證性和穩健原則
不是更允當的表達嗎?
--
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