金融工具减值:从已发生损失模型到预期损失模型被引量：2

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摘要 2014年7月,IASB发布了IFRS9,推出了金融工具减值的预期损失模型。与现行的已发生损失模型相比,预期损失模型采用概率加权的计算方法,大幅度提前了减值损失的确认时点。但该模型与传统的会计理论和原则相悖,动摇了会计的边界,在提升操作成本的同时,还加大了管理层的利润和资本操纵空间。本文在对比两种减值模型账务处理和设计理念的基础上,对我国准则的国际趋同提出了建议。本文认为,一般行业和金融行业应采取不同的准则趋同策略:一般行业应尽量简化账务处理;而金融行业则需执行完整的预期损失模型,但将其置于单独的监管用财务报表之上会更为合适。

作者张姗姗

机构地区中国人民大学商学院

出处《中国注册会计师》北大核心 2015年第7期103-108,共6页 The Chinese Certified Public Accountant

基金国家自然科学基金项目阶段性成果项目批准号71272152 中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目成果项目批准号15XNH090

关键词预期损失模型已发生损失模型金融工具减值

分类号 F830.42 [经济管理—金融学]

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1Gianluca Risaliti,Greta Cestari,Mariarita Pierotti.Global Financial Crisis and Accounting Rules： The Implications of the New Exposure Draft （ED） Financial Instruments： Expected Credit Losses on the Evaluation of Banking Company Loans[J].Journal of Modern Accounting and Auditing,2013,9(9):1141-1162. 被引量：11
2Aida R. Lozada.International Accounting Standards Board （IASB） and Financial Accounting Standards Board （FASB） Convergence Project： Where Are They Now？[J].Journal of Modern Accounting and Auditing,2014,10(10):991-1004. 被引量：1

二级参考文献111

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