金融负债的后续计量是什么？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	金融负债的后续计量是什么？
释义	律师分析：金融负债的计量方法是，按其公允价值计量，交易性的金融负债的交易成本应计入当期损益，后续计量也按照公允价值计算。而其他类别的金融负债的交易成本应计入初始计量金额，后续应按照实际利率法，以摊余成本来计算。【法律依据】：《企业会计准则第22号—金融工具确认和计量》第三十三条企业初始确认金融资产或金融负债，应当按照公允价值计量。
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