企业会计准则第22号——金融工具确认与计量的相

企业会计准则第22号——金融工具确认与计量的相关问题研究
 
摘要：20世纪80年代以来，国际上各种降低市场风险的金融创新层出不穷，我国金融工具无论是品种还是交易量都得到了迅速增长。交易方式日趋灵活，与之相关的法律规范已经基本建立，也形成了比较成熟的市场。金融工具既是规避风险的手段，其本身又是1个巨大的风险源。由于金融工具的特殊性，不能进入传统的财务报告体系，这将误导投资者，极大损害投资者的利益，金融工具会计准则的出台顺理成章。本文采用规范研究方法，充分借鉴国际和国内已有的理论与实务成果，通过与国外和国内现行规定相比较，阐述新准则制定的理论基础、现实背景，并针对性的提出个人的改进意见。本文认为新准则和原制度存在较大差异，而趋近于国际会计准则。在确定无公开标价金融工具的公允价值，处理公允价值变动和使用全面公允价值计量方面仍需改进。

关键词: 金融工具 确认 计量

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

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