交易性金融资产初始计量为何把交易费用计入了投资收益？

Core Viewpoint - The article discusses the accounting treatment of transaction costs in the initial measurement of financial assets, specifically differentiating between debt investments and trading financial assets, highlighting the principles of accounting that guide these treatments [1][4]. Group 1: General Principles - There are three general principles in accounting: prudence principle, materiality principle, and substance over form principle [2]. Group 2: Measurement Principles - Four measurement principles are identified: accrual basis principle, matching principle, actual cost principle, and the principle of distinguishing between revenue expenditures and capital expenditures [3]. Group 3: Information Quality Principles - Six information quality principles are outlined: authenticity principle, timeliness principle, relevance principle, comparability principle, consistency principle, and clarity principle [3]. Group 4: Asset Classification - Debt investments are classified as long-term assets, while trading financial assets are classified as current assets, which influences how transaction costs are treated [3]. Group 5: Accounting Treatment - For trading financial assets, transaction costs are often directly expensed in the current period, aligning with the importance and prudence principles, and simplifying accounting processes [4]. - In contrast, transaction costs for debt investments, which are typically held for over a year, are included in the asset's cost, adhering to the actual cost and authenticity principles [3][4].