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国内外对金融工具会计准则的研究一直是一个热点问题,并且各国的金融工具会计准则一直处于不断的修订和完善中。由于国内外学者已经具体介绍了金融工具相关准则及其内容,并对国内外相关准则作了详细比较,但对我国海峡两岸金融工具会计准则(尤其是与新准则)的比较研究几乎没有。本文试图从海峡两岸金融工具会计准则(CAS22、CAS23、CAS24、CAS37与TAS33、TAS34、TAS36)的系统比较入手,包括总体比较和具体比较,明了我国海峡两岸金融工具会计准则的差异,从而在比较的基础上加深对我国金融工具会计准则的理解,并对海峡两岸金融工具会计准则的发展与完善提出了若干设想。
The research on financial instruments accounting standards both at home and abroad has always been a hot issue, and the accounting standards for financial instruments in various countries have been constantly revised and improved. As domestic and foreign scholars have introduced the relevant guidelines and their contents of financial instruments in detail, and have made a detailed comparison of relevant standards both at home and abroad, there are few comparative studies on the accounting standards for financial instruments across the Taiwan Straits (especially with the new guidelines). This article attempts to start from the comparison of the financial instruments accounting standards (CAS22, CAS23, CAS24, CAS37 and TAS33, TAS34, TAS36) across the Taiwan Strait, including the overall comparison and specific comparison, to find out the differences between the two sides of the Taiwan Strait financial instruments accounting standards, Based on the deepening of our understanding of the financial instruments accounting standards in our country, and put forward some ideas on the development and improvement of the accounting standards for financial instruments across the Taiwan Strait.