【摘要】 本文以2019年境内上市公司最新实施的《金融工具确认和计量》准则改革为背景,对比研究新旧准则核心变化,从理论框架和案例设计双重视角进行分析,来为会计理论教学和实务操作提供一些借鉴与参考。更多还原

【Abstract】 based on the reform of the financial instrument recognition and measurement standards recently implemented by listed companies in 2019,this paper compares the core changes of the old and new standards and analyzes them from the perspective of theoretical framework and case design.To provide some reference for accounting theory teaching and practice.更多还原