摘要
2009年7月,国际会计准则理事会发布征求意见稿《金融工具:分类和计量》,旨在降低金融工具确认和计量原则的复杂性,避免会计准则内在的不一致。并在此基础上修订《国际会计准则第39号——金融工具:确认和计量》(IAS39)中关于分类和计量的有关要求。本文通过手工搜集13家上市银行(剔除中小板上市的宁波银行)2006年至2009年的年报和半年报数据,并按照新倡导的两分类方法进行数据调整,进而比较了不同分类下预期对企业财务信息的影响及两分类下所提供会计信息的质量问题,并根据前文的理论分析和实证结果对金融工具两分类及两分类后的相关问题提出了建议。
The International Accounting Standards Board（IASB）issued the exposure draft（ED）：Financial Instruments：Classification and Measurement in July 2009,which aims to reduce complexity of the principles to recognize and measure financial instruments and avoid inconsistency within accounting standards.Based on this work,IASB plans to revise the requirements regarding classification and measurement in the International Accounting Standards 39（IAS 39）：Financial Instruments：Recognition and Measurement.The author of this paper has manually collected the data of annual reports and mid-year reports during the period of 2006-2009 from 13 listed banks and made adjustments according to the newly proposed two primary measurement categories.He then compared the predicated impact on the financial information of enterprises under different ways of classification and the quality of accounting information under the two measurement categories,as well as put forward suggestion on the dichotomy of financial instruments classification and relevant issues after adoption based on the theoretical analysis and empirical study.
出处
《中国注册会计师》
北大核心
2011年第5期77-81,2,共5页
The Chinese Certified Public Accountant
