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为发展直接融资市场,破解中小企业融资难问题,2010年10月,中国银行间市场交易商协会推出了信用风险缓释工具(CRM)试点业务。对此类新兴的金融衍生产品,我国尚未出台具体会计准则规范其会计处理。2012年11月,财政部发布了《企业会计准则解释第5号》(以下简称《解释5号》),其中对CRM的会计处理作出了解答,但是具体细则仍然不够明晰,导致市场参与者在按照相关规定进行处理方面存在差异。为提高会计信息的有效性和可比性,笔者尝试在《解释5号》规定的基础上梳理CRM会计处理方法。
In order to develop the direct financing market and crack down on the financing difficulty of SMEs, in October 2010, the China Association of Banks Market Dealers introduced the credit risk mitigation tool (CRM) pilot business. For such emerging financial derivative products, China has not issued any specific accounting standards to regulate its accounting treatment. In November 2012, the Ministry of Finance released Accounting Standard for Business Enterprises No. 5 (Explanatory Note 5), which provided answers to the accounting treatment of CRM. However, the details were still not clear enough that market participants In accordance with the relevant provisions of the processing differences. In order to improve the validity and comparability of accounting information, the author tries to sort out the methods of CRM accounting based on the explanation of No. 5.