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下列关于金融负债的说法,正确的有()。 Ⅰ.企业应将所有的衍生工具确认为交易性金融负债 Ⅱ.对于交易性金融负债,可以按摊余成本进行后续计量 Ⅲ.对于以公允价值计量且其变动计入当期损益的金融负债,应当按公允值进行初始计量和后续计量 Ⅳ.对于以公允价值计量且其变动计入当期损益的金融负债,其初始计量时发生的相关交易费用应当计入当期损益 Ⅴ.金融负债应当以公允价值进行初始和后续计量

发布日期:2021-03-12

下列关于金融负债的说法,正确的有()。 Ⅰ.企业应将所有的衍生工具确认为交易性金融负债 Ⅱ.对于交易...
A

Ⅰ、Ⅲ

B

Ⅲ、Ⅳ

C

Ⅱ、Ⅲ、Ⅳ

D

Ⅲ、Ⅳ、Ⅴ

E

Ⅰ、Ⅱ、Ⅲ、Ⅳ

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