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我国财政部在2010年4月发布了会计准则趋同路线图,在强调整体趋同方向的同时,也提出要考虑我国作为新兴市场经济国家的现实情况和特点,在这方面,公允价值采用的范围和程度即是最好的例证。慎重选择适合我国公允价值计量的范围和程度,不以牺牲会计信息质量来换取国际财务报告准则的趋同,应该是我国公允价值会计准则制定者应该考虑的问题。本文考察了公允价值计量,并分析其对银行业的影响,提出完善银行业公允价值计量的建议。
In April 2010, the Ministry of Finance promulgated the roadmap for the convergence of accounting standards. While emphasizing the overall convergence direction, we also proposed that we consider the reality and characteristics of our country as an emerging market economy. In this regard, the scope of fair value adoption and The degree is the best example. We should choose carefully the scope and degree of fair value measurement in our country, instead of sacrificing the quality of accounting information in exchange for the convergence of IFRS, we should consider the fair value accounting standards of our country. This paper examines the fair value measurement, and analyzes its impact on the banking industry, put forward suggestions to improve the banking fair value measurement.