公開發行票券金融公司財務報告編製準則-第27條

票券金融公司於轉換日前原認列以成本衡量之金融資產或金融負債者,得於轉換日依國際財務報導準則第一號規定,選擇使用先前認列金融工具指定之豁免項目,或於符合本準則第十條或第十一條持有供交易金融資產或金融負債條件下,將其分類為持有供交易之金融資產或金融負債。
非屬前項之金融資產或金融負債,不得於轉換日重分類。

One Thought to “公開發行票券金融公司財務報告編製準則-第27條”

  1. A lot of thanks for all your valuable efforts on this site. Kate loves getting into investigation and it’s really easy to understand why. I know all concerning the dynamic medium you give informative solutions on this web blog and as well as foster participation from others on that subject then our favorite princess is truly studying a whole lot. Take advantage of the rest of the year. You have been doing a superb job.

Leave a Comment