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2006年2月15日,财政部发布了《企业会计准则第22号——金融工具确认和计量》(以下简称“金融工具准则”),在借鉴国际会计准则(IAS39)研究成果的基础上,充分考虑我国金融工具的现状,对金融资产和金融负债的分类、衍生工具的确认和计量进行了明确的规范,尤其对金融资产减值作了较大的修改,实现了我国金融会计制度与国际准则的进一步协调。本文在对新旧金融资产减值规定进行比较的基础上,分析了其对我国商业银行的影响。
On February 15, 2006, the Ministry of Finance released “Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments” (hereinafter referred to as “Financial Instruments Standards”). Based on the research results of International Accounting Standard (IAS39) Fully considering the status quo of China’s financial instruments, the classification of financial assets and financial liabilities, the recognition and measurement of derivatives have been clearly regulated. In particular, great changes have been made in the impairment of financial assets, and the relationship between China’s financial accounting system and the international Further harmonization of guidelines. Based on the comparison of the impairment provisions of old and new financial assets, this article analyzes its impact on China’s commercial banks.