自2007年1越1日起,新的财务准则已经在上市公司率先实行,与就的财务准则比较起来,新准则在金融资产方面有较大的改变,笔者现在就来谈谈新准则下的金融资产。一、金融资产概述金融资产包括持有到期的投资、贷款和应收款项以及可供出售金融资产,但是不包括采用权益法核算的长期股 Since January 1, 2007, the new financial standards have taken the lead in the implementation of listed companies, compared with the financial criteria, the new guidelines in the financial assets have a greater change, I now talk about the new guidelines monetary assets. I. Overview of Financial Assets Financial assets include held-to-maturity investments, loans and receivables and available-for-sale financial assets, excluding long-term stocks that are accounted for using the equity method