金融资产转移的终止确认浅析  

Analysis on the Derecognition of Transfer of Financial Assets

作　　者：陆秀芬[1] 王珊珊[1] 

机构地区：[1]广西财经学院会计系,广西南宁530003

出　　处：《广西财经学院学报》2007年第4期66-69,共4页Journal of Guangxi University of Finance and Economics

摘　　要：纵观国际会计准则(IAS)中金融资产终止确认模式的演进,比较分析了全部风险收益模式、实质风险收益模式、金融合成分析模式以及继续涉入模式。在此基础上,研究我国新企业会计准则第23号——金融资产转移,归纳总结出我国金融资产终止确认的判断流程图,并通过与IAS相比较,分析存在的差异,并指出新准则尚存在诸如没有考虑继续涉入资产的性质等不足。By taking a broad view of the derecognition of the financial assets in IAS, we analyzed the all risks and returns model, the substantial risks and returns model, the financial component model, and the continuing involvement model. Based on the anal）,sis, we researched on the Chinese New Accounting Standards for Business Enterprises No. 23 - Transfer of Financial Assets, and summarized the derecognition steps of the financial assets in a decision tree. By comparing the Chinese standards with IAS＇ , we analyzed the differences between them, and pointed out the defects such as the lack of considering the nature of the continuing involvement assets, and so on.

关 键 词：金融资产 终止确认 实质风险收益模式 金融合成分析模式 继续涉入模式 

分 类 号：F235.2[经济管理—会计学]