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2017年以来,财政部先后修订发布《企业会计准则第22号——金融工具确认和计量》、《企业会计准则第23号——金融资产转移》和《企业会计准则第24号——套期会计》、《企业会计准则第37号——金融工具列报》等4项金融工具相关准则,新准则均自2018年1月1日起施行。为提升财务工作水平,及时顺应政策导向,冶金工业经济发展研究中心和北京国家会计学院联合主办、冶金
Since 2017, the Ministry of Finance revised and promulgated Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments, Accounting Standards for Business Enterprises No. 23 - Transfer of Financial Assets and Accounting Standard for Business Enterprises No. 24 - Hedging Accounting, “” Accounting Standards for Business Enterprises No. 37 - presentation of financial instruments "and other four guidelines for financial instruments, the new standard will be from January 1, 2018 come into force. In order to enhance the level of financial work and promptly comply with the policy guidance, the Metallurgical Industry Economic Development Research Center and Beijing National Accounting Institute co-sponsored the metallurgy