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我国于2007年开始实施新会计准则,对商业银行最重要的影响是新会计准则中关于资产分类方面的新规定。新会计准则最金融资产分类的基础捡来在管理者持有该证券的动机和是否具有持有到期的能力上。市场价值变化对盈利水平是由资产分类的不同决定的,同时还决定这银行权益的影响。目前我们要充分考虑新会计准则对银行资产分类的影响,可以设计不同的债券类产品和贷款,在对银行资产分类进行研究和决策的同时,要重复考虑投资者的效用和动机,针对上述情况,本文将围绕在当前新会计准则下银行资产分类会计选择的理论进行进一步深入探讨。
China began implementing the new accounting standards in 2007, the most important impact on commercial banks is the new accounting standards for asset classification on the new provisions. New Accounting Standards The basis of the classification of the most financial assets picked up in the manager’s motivation to hold the securities and whether they have the ability to hold due. Changes in market value of the profitability of the asset classification is determined by the different, but also determine the impact of the bank’s rights and interests. At present, we should fully consider the impact of the new accounting standards on the classification of bank assets. We can design different types of bonds and loans. While studying and making decisions on the classification of bank assets, we must repeatedly consider the utility and motivation of investors. In view of the above situation , This article will focus on the theory of bank asset classification accounting under the current new accounting standards for further in-depth discussion.