Abstract
The new financial instruments standard promulgated in 2017 optimizes the classification of financial assets into "three categories". So far, the financial assets measured at fair value and whose changes are included in other comprehensive income have been gradually weakened in practice due to the complexity and poor flexibility of accounting treatment. Based on the analysis of the changes of financial assets held by securities companies before and after the revision of the standards, and combined with the characteristics of financial assets, this paper discusses the feasibility of optimizing the classification of financial assets, so as to provide reference for the further improvement of relevant accounting standards.
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