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企業(yè)會計(jì)準(zhǔn)則第22號-金融工具確認(rèn)與計(jì)量的相關(guān)問題研究
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企業(yè)會計(jì)準(zhǔn)則第22號——金融工具確認(rèn)與計(jì)量的相關(guān)問題研究
摘要：20世紀(jì)80年代以來，國際上各種降低市場風(fēng)險(xiǎn)的金融創(chuàng)新層出不窮，我國金融工具無論是品種還是交易量都得到了迅速增長。交易方式日趨靈活，與之相關(guān)的法律規(guī)范已經(jīng)基本建立，也形成了比較成熟的市場。金融工具既是規(guī)避風(fēng)險(xiǎn)的手段，其本身又是1個(gè)巨大的風(fēng)險(xiǎn)源。由于金融工具的特殊性，不能進(jìn)入傳統(tǒng)的財(cái)務(wù)報(bào)告體系，這將誤導(dǎo)投資者，極大損害投資者的利益，金融工具會計(jì)準(zhǔn)則的出臺順理成章。本文采用規(guī)范研究方法，充分借鑒國際和國內(nèi)已有的理論與實(shí)務(wù)成果，通過與國外和國內(nèi)現(xiàn)行規(guī)定相比較，闡述新準(zhǔn)則制定的理論基礎(chǔ)、現(xiàn)實(shí)背景，并針對性的提出個(gè)人的改進(jìn)意見。本文認(rèn)為新準(zhǔn)則和原制度存在較大差異，而趨近于國際會計(jì)準(zhǔn)則。在確定無公開標(biāo)價(jià)金融工具的公允價(jià)值，處理公允價(jià)值變動和使用全面公允價(jià)值計(jì)量方面仍需改進(jìn)。
關(guān)鍵詞: 金融工具 確認(rèn) 計(jì)量
The Crrelated Study on Accounting Standards for Business Enterprises No22.——Recognition and Measurement of Financial Instruments
Abstract: The international market to reduce the risk of various financial innovation endlessly, our country financial instruments both varieties or trading volume has been growing rapidly since the 1980s. Trading has become increasingly flexible, with the relevant legal norms has been basically established, which has formed a relatively mature market. Financial instruments are not only a means to avoid risks, which in itself is a great source of the risk. Due to the special nature of financial instruments, it not have access to traditional financial reporting system, which will mislead investors and greatly damage the interests of investors, so the financial instruments’ accounting norm appears publicly and logically. In this paper, using standardized methodology, draw on the existing domestic and international theoretical and practical results, through introducing the content of new guidelines, and compared to its foreign and domestic’s existing provisions, then expound the theoretical foundation and background of the new guidelines, at last put forward the improvements targeted personal opinions. This paper points out that the new guidelines and the current system has a big difference, and close to international accounting standards. In determining an open tender without financial instruments at fair value, handling changes in the fair value and using of comprehensive and fair value measurement are still needed to be improved.
Keywords: financial instruments recognition measurement
【企業(yè)會計(jì)準(zhǔn)則第22號-金融工具確認(rèn)與計(jì)量的相關(guān)問題研究】相關(guān)文章：
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