什么是 amortized cost

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什么是 amortized cost

什么是 amortized cost
什么是 amortized cost

什么是 amortized cost
摊余成本:amortized cost   
金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额经下列调整后的结果:   
(一)扣除已偿还的本金;   
(二)加上或减去采用实际利率将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额;   
(三)扣除已发生的减值损失(仅适用于金融资产).  
 摊余成本是用实际利率作计算利息的基础,投资的成本减去利息后的金额.

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