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Academic Journal of Business & Management, 2023, 5(7); doi: 10.25236/AJBM.2023.050722.

Research on optimization of financial asset classification


Junmei Zhao, Mengmeng Tian

Corresponding Author:
Mengmeng Tian

College of Economics and Management, Inner Mongolia University of Technology, Hohhot, China


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.


Classification of financial assets, Other debt investments, Investment in other equity instruments, Securities company

Cite This Paper

Junmei Zhao, Mengmeng Tian. Research on optimization of financial asset classification. Academic Journal of Business & Management (2023) Vol. 5, Issue 7: 150-154. https://doi.org/10.25236/AJBM.2023.050722.


[1] The Ministry of Finance. Accounting Standard for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments (Accounting [2017] No. 7)2017.

[2] Ministry of Finance. Accounting Standard for Business Enterprises No. 2—Long-term Equity Investments (Finance and Accounting [2014]14)2014.