基准利率改革会计规定对我国金融业的影响

The Impact of Accounting Rules for China’s Benchmark Interest Rate Reform

为配合全球市场基准利率改革,国际会计准则理事会(IASB)近期发布《基准利率改革》会计规定,全面规范基准利率改革前后的会计处理。本文介绍了基准利率改革会计规定出台的背景,归纳了改革前后会计处理要求,分析了基准利率改革会计规定对我国金融业的影响,在此基础上结合我国实际提出意见和政策建议。

The International Accounting Standards Board(IASB)recently published accounting standards for benchmark interest rate reform,which makes a comprehensive standardization of accounting treatment before and after the reform was rolled out.This paper introduces the background to the new accounting standard,gives details of the accounting requirements before and after the reform,assesses the influence of the accounting standard on China’s financial industry,and puts forward some opinions and policy suggestions based on China’s current situation.