新22号企业会计准则的变化及对银行业的影响研究

Research on the Changes of the New Accounting Standard for Business No. 22 and Its Impact on the Banking Industry

银行业是国民经济体系重要的组成部分和核心产业,对保障金融系统的稳定发展和国民经济的稳定运行具有重要意义。2017年财政部修订了《企业会计准则22号--金融工具确认和计量》(CAS22),新修订的会计准则带来了金融资产分类判断依据、减值测试等方面本质性的变化。我国A+H股上市银行率先运用了新的22号企业会计准则,通过分析新准则实施前后A+H股上市银行年报数据等方面的变化及其产生的影响,从而提出相关的应对措施。

The banking industry is an important component and the core industry of the national economic system, playing the significant role in ensuring the stable development of the financial system and the stable operation of the national economy. In 2017, Chinese Ministry of Finance re vised the Accounting Standard for Business Enterprises No.22-Recognition and Measurement of Financial Instruments (CAS22), and the revision included some essential changes in the respects of financial assets classification judgment and impairment test. Chinese A+H listed banks took the lead in applying the new Accounting Standard. Through analyzing and comparing the changes in the annual reports of A+H listed banks before and after the implementation of the new stand ards , the paper explores the impacts that the standard causes and proposes relevant measure ments.