2. The biggest difference between available-for-sale financial assets and trading financial assets is that the fair value of the former is not included in the current profit and loss, while the fair value of the latter is included in the current profit and loss.
3. Financial assets available for sale can be bonds, funds, stocks, etc.
When holding a certain proportion of the equity of the investee, that is, when the investee has control, joint control or can exert significant influence on the investee, this part of the investment assets is called long-term equity investment, and the long-term equity investment in Standard No.2 is applicable. ..
If it is less than a certain proportion, it can be accounted for through the confirmation and measurement of financial assets in Standard 22.
Available-for-sale financial assets and transactional financial assets can be directly designated. Enterprises can specify which category assets belong to according to different purposes. So there is no standard for division. Only the initial measurement and the subsequent measurement are different.