交易性金融资产与其他权益性投资在后续计量的会计核算有什么差异？

Core Viewpoint - The main difference between trading financial assets and other equity investments lies in the treatment of fair value fluctuations and the adjustment logic for retained earnings upon derecognition [2]. Group 1: Accounting Treatment Differences - Fair value changes for trading financial assets are recognized in current profit and loss, directly impacting the income statement, while for other equity investments, they are recorded in other comprehensive income, not affecting current profit [1][2]. - Both types of investments recognize dividend or interest income through the investment income account [1]. - Trading financial assets do not require impairment provisions as their fair value fluctuations are reflected in current profit, whereas other equity investments typically do not require impairment unless there is a non-temporary decline in value [1]. Group 2: Disposal Accounting Treatment - The disposal difference for trading financial assets is recorded in investment income, affecting current profit, while for other equity investments, it is transferred to retained earnings, not impacting the income statement [1]. - Fair value changes previously recorded in other comprehensive income are also transferred to retained earnings upon disposal [1]. Group 3: Financial Statement Impact - Trading financial assets directly affect the income statement, increasing profit volatility, while other equity investments only impact the balance sheet, smoothing profits but reducing return on equity [1].