金融资产减值的确认及转回

Recognition and Reversal of Impairment of Financial Assets

金融资产减值的核算主要涉及减值的判定、资产减值与公允价值变动的区分、资产减值的计量和减值损失的转回等问题。修订的国际会计准则IAS39号《金融工具的确认与计量》要求除公允价值变动计入损益的投资外,其它的金融资产都要按照分类确认减值损失,并且,权益类投资的减值损失不得转回。这些规范对会计信息呈报将产生一定的影响。

The accounting for impairment of financial assets mainly include identifing＇impairment,seperating impairment of assets from fluctuating of fair value, measuring impairment and reversing impairment. The revised IAS39 《Financial Instruments： Recognition and Measurement》require ,except financial assets at fair value through profit or loss, others must testing impairment according to their classification, and the reversal of equity investment is not permitted. These requirements can have influence on presentation of accounting information.