我国金融工具确认与计量准则解析

Recognition and Measurement Standards of Financial Instruments in China

新发布的金融工具确认与计量准则在内容上更为完整,并且修正了征求意见稿与IAS 39的实质性差异。但由于时间过于仓促、对基本概念缺乏深入研究以及准则制定者对于公允价值计量可靠性的担心,新准则还存在着诸多的不足,如格式和语言表述不够规范、概念不清晰、理论依据不足以及公允价值计量指导不完善等。

This paper finds that the newly published financial instrument standards are better set up and more complete compared with the old one. However, as a result of limited time and lack of deep research on basic concepts, the drafters are unasserted of the reliability of fair value measurement, the new standards still leave much to be desired. There still remain such flaws as the non-canonical format, ambiguous concepts, ill-grounded theoretical base and the incomplete guidance of fair value measurement.