企業會計準則第22號-金融工具確認與計量的相關問題研究

企業會計準則第22號-金融工具確認與計量的相關問題研究

畢業論文

企業會計準則第22號——金融工具確認與計量的相關問題研究
 
摘要：20世紀80年代以來，國際上各種降低市場風險的金融創新層出不窮，我國金融工具無論是品種還是交易量都得到了迅速增長。交易方式日趨靈活，與之相關的法律規范已經基本建立，也形成了比較成熟的市場。金融工具既是規避風險的手段，其本身又是1個巨大的風險源。由于金融工具的特殊性，不能進入傳統的財務報告體系，這將誤導投資者，極大損害投資者的利益，金融工具會計準則的出臺順理成章。本文采用規范研究方法，充分借鑒國際和國內已有的理論與實務成果，通過與國外和國內現行規定相比較，闡述新準則制定的理論基礎、現實背景，并針對性的提出個人的改進意見。本文認為新準則和原制度存在較大差異，而趨近于國際會計準則。在確定無公開標價金融工具的公允價值，處理公允價值變動和使用全面公允價值計量方面仍需改進。

關鍵詞: 金融工具 確認 計量

The Crrelated Study on Accounting Standards for Business Enterprises No22.——Recognition and Measurement of Financial Instruments
 
Abstract: The international market to reduce the risk of various financial innovation endlessly, our country financial instruments both varieties or trading volume has been growing rapidly since the 1980s. Trading has become increasingly flexible, with the relevant legal norms has been basically established, which has formed a relatively mature market. Financial instruments are not only a means to avoid risks, which in itself is a great source of the risk. Due to the special nature of financial instruments, it not have access to traditional financial reporting system, which will mislead investors and greatly damage the interests of investors, so the financial instruments’ accounting norm appears publicly and logically. In this paper, using standardized methodology, draw on the existing domestic and international theoretical and practical results, through introducing the content of new guidelines, and compared to its foreign and domestic’s existing provisions, then expound the theoretical foundation and background of the new guidelines, at last put forward the improvements targeted personal opinions. This paper points out that the new guidelines and the current system has a big difference, and close to international accounting standards. In determining an open tender without financial instruments at fair value, handling changes in the fair value and using of comprehensive and fair value measurement are still needed to be improved.

Keywords: financial instruments  recognition  measurement

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