为了适应新的金融创新业务披露企业会计信息的需要,企业可以在传统的静态报

In order to meet the needs of the new financial innovation business to disclose corporate accounting information, companies can make a dynamic financial statement based on the company's own needs based on traditional static reports.The specific approach is that assets and liabilities are divided into financial and non-financial Therefore, non-financial liabilities and non-financial assets are measured at historical cost, or reflected in static statements. The measurement of financial assets and financial liabilities at fair value is reflected in dynamic statements, so that financial products have not been fully disclosed as off-balance-sheet items in the past, and now the information disclosure is more comprehensive. In addition, to increase the dynamic accounting statements, we must coordinate two issues, one is to coordinate the contradictory relationship with the internal control system of the enterprise, and the other is to coordinate the problem of mismatch with the international accounting standards. In addition, the dynamic transformation of statements is a gradual process, and we cannot blindly seek one step in place. We must dynamically transform traditional accounting statements in stages according to our national conditions and current economic situation.

In order to meet the needs of the new financial innovation business to disclose the accounting information of enterprises, enterprises can make a dynamic financial statement according to the needs of enterprises on the basis of traditional static statements, the specific approach is that assets and liabilities are divided into financial and non-financial, non-financial liabilities and non-financial assets are measured according to historical cost, or reflect static statements. Financial assets and financial liabilities are reflected in dynamic statements at fair value, thus making financial products more comprehensive because information on off-balance sheet items was not fully disclosed before. In addition, to increase the dynamic accounting statements to coordinate two aspects, one is to coordinate the contradiction between the enterprise's internal control system, and the other is to coordinate the problem of mismatch with international accounting standards. In addition, the dynamic transformation of the report is a gradual process, can not blindly seek a step in place, according to our national conditions and the current economic situation, the traditional accounting statements in stages of dynamic transformation

In order to meet the needs of the new financial innovation business to disclose the accounting information of enterprises, enterprises can make a dynamic financial statement according to their own needs on the basis of the traditional static statement. The specific method is that assets and liabilities are divided into financial and non-financial. Non-financial liabilities and non-financial assets are measured at historical cost or reflected in the static statement. Financial assets and financial liabilities are measured at fair value and reflected in dynamic statements, so that financial products have not been fully disclosed as off balance sheet items before, and now information disclosure is more comprehensive. In addition, to add dynamic accounting statements, we need to coordinate two aspects, one is to coordinate the contradictory relationship with the internal control system of enterprises, the other is to coordinate the problem that does not match the international accounting standards. In addition, the dynamic transformation of financial statements is a step-by-step process, which can not be achieved blindly. According to our national conditions and the current economic situation, the dynamic transformation of traditional accounting statements should be carried out in stages<br>