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为响应G20峰会和FSB倡议,建立全球统一的高质量会计准则。我国结合实际,跟踪参与国际财务报告准则的重大修改,发布《中国企业会计准则与国际财务报告准则持续全面趋同路线图》。目前,IASB对金融工具的分类和计量、公允价值、财务报表的列报、收入几个准则进行较大幅度的修改。我国在趋同的同时该如何看待这些修改,本文就金融工具的分类和计量,结合我国的实际情况,提出在现有状况下我国仍应以历史成本作为金融工具的主要计量属性,但扩大公允价值的使用将是金融工具计量的长期目标。
In response to the G20 summit and the FSB initiative, a globally harmonized high-quality accounting standard was established. In line with the actual situation, China has followed the significant changes in its participation in IFRS and released the Roadmap for the Continued Full-scale Convergence of Chinese Accounting Standards and International Financial Reporting Standards. Currently, the IASB makes some drastic changes in the classification and measurement of financial instruments, its fair value, presentation of financial statements and income standards. In the light of the classification and measurement of financial instruments and the actual situation in our country, this paper puts forward that our country should still take the historical cost as the main measurement attribute of financial instruments under the existing conditions, but expanding the fair value The use of financial instruments will be the long-term goal of measurement.