《国际财务报告准则》变革对金融机构资产管理影响探析

Analysis of the Impact of International Financial Reporting Standards on Asset Management of Financial Institutions

2008年国际金融危机后,国际会计准则理事会(IASB)加快改进《国际会计准则第39号——金融工具:确认与计量》(IAS 39),于2014年发布《国际财务报告准则第9号——金融工具》(IFRS 9),将金融资产会计分类由四类简化为三类,并把信用资产减值由已发生模型改为预期损失模型。新金融工具准则将对金融机构特别是保险公司的资产负债管理、投资管理、风险管理、估值核算等各方面带来重大影响,促使会计信息进一步与业务模式、风险管理融合。但是新金融工具准则可能会造成金融机构信用资产估值大幅波动,并且限制金融机构凭借其所有者权益充足情况来提升投资收益、平抑利润波动的空间和能力。

After the 2008 financial crisis,the International Accounting Standards Board(IASB)improved the International Accounting Standards 39-Financial Instruments:Recognition and Measurement(IAS 39),issued the International Financial Reporting Standards 9-Financial Instruments(IFRS 9)in 2014,simplified the accounting classification of financial assets from four categories to three categories.Impairment of credit assets is changed from the established model to the expected loss model.The new financial instrument standards will have a significant impact on the assets and liabilities management,investment management,risk management,valuation accounting and other aspects of financial institutions,especially insurance companies,and promote the further integration of accounting information with business models and risk management.However,the new financial instrument standards may cause substantial volatility in the valuation of financial institutions’credit assets,and limit the financial institutions’space and ability to rely on the adequacy of their owners’equity to enhance investment returns and calm the volatility of profits.