金融资产终止确认会计准则研究

A Study of Accounting Standards on Termination Confirmation of Financial Assets

初始确认与终止确认研究的非对称性,导致了IASB与FASB在金融危机之前发布的金融资产终止确认会计准则质量低下,不能有效地约束资产转移方选择合理的会计政策,诱使发起人弱化证券化基础资产的风险管理意识。IASB与FASB现阶段正在改进的金融资产终止确认准则,虽然立足于资产定义,却错误地解释了获取"未来经济利益"的方式,可能导致不合理的会计处理。改进现行金融资产终止确认会计准则,建议基于正确解读资产定义,从完善概念框架与公允价值计量等层面入手。

The non-symmetry of the studies of initial confirmation and termination confirmation resulted in the low quality of Accounting Standards on termination confirmation of financial assets is-sued by IASB and FASB before the financial crisis,which cannot effectively restrict the transfer of assets to choose appropriate accounting policies,and would induce the initiator to weaken the aware-ness of risk management of the securitized underlying assets.The accounting standards on termination confirmation of financial assets currently being improved by IASB and FASB,though based on the definition of assets,wrongly interpreted the method to obtain the ＂future economic benefits＂,which may lead to unreasonable accounting treatment.It is suggested that the improvement of the current accounting standards on termination confirmation of financial assets should first of all interpret cor-rectly the definition of assets,and then perfect the conceptual framework,improve the fair value mea-surement and other aspects.