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为了回应经济危机中对于会计问题的关注,国际会计准则理事会(International Accounting Standards Board)(以下简称I-ASB)将以前四分类金融资产改为以公允价值计量和摊余成本计量的两分类金融资产,简化金融工具的相关处理,降低其确认计量的复杂性,提高会计信息的质量。两分类将于2012年全面实施,无疑,IASB颁布的两分类计量方式对我国会计准则修订工作将会产生很大影响,对我国而言,本着与国际准则趋同的原则,未来一段时间会计改革重点是积极响应金融稳定理事会建立全球统一的会计准则号召。
In response to the financial crisis in the accounting issues, the International Accounting Standards Board (IASB) will be the first four categories of financial assets to two categories of financial assets measured at fair value and amortized cost , Simplifying the related processing of financial instruments, reducing the complexity of confirming the measurement, and improving the quality of accounting information. The two categories will be fully implemented in 2012. Undoubtedly, the two-category measurement mode promulgated by the IASB will have a great impact on the revision of our accounting standards. For our country, in line with the principle of convergence with international standards, the accounting reform in the coming period The focus is on responding positively to the call of the Financial Stability Board to establish a globally harmonized accounting standard.