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近年来,随着会计准则国际趋同步伐的加快,国际财务报告准则的应用范围不断扩大。IASB作为国际准则的制定主体,在广泛收集世界各国对国际财务报告准则意见的基础上,对准则持续进行修订,力求使其成为国际认可的财务报告编制标准。金融工具会计准则作为影响广泛、内容复杂并颇受争议的准则之一,是IASB准则修订工作的重中之重。2009年,IASB发布《国际财务报告准则第9号—金融工具》
In recent years, with the acceleration of the international convergence of accounting standards, the scope of application of IFRS has been constantly expanded. Based on the extensive collection of opinions from all countries in the world on IFRS, IASB, as the main body of the development of international standards, continuously revised the guidelines to make it an internationally accepted standard for financial reporting. As one of the most influential, complicated and controversial guidelines, the accounting standards for financial instruments are the most important revisions to the IASB guidelines. In 2009, IASB released IFRS 9 Financial Instruments