金融工具会计准则变化对银行间市场的影响  

Changes in accounting standards for financial tools and the impact on interbank market

作　　者：刘常学[1] 奚静[1] 

机构地区：[1]中国外汇交易中心风险管理部

出　　处：《中国货币市场》2007年第12期43-45,共3页China Money

摘　　要：新会计准则体系中金融工具会计准则作出了重大调整,引入了公允价值计量属性,并在信息披露等方面作出了重大改进,随着金融工具会计准则进入实施阶段,其在信息披露、市场结构、市场交易、信用评定等方面对银行间市场的影响也将逐步体现出来。The new system of accounting standards adopted in China has made great adjustment concerning the accounting of financial tools. Fair value measurement is introduced and information disclosure improved. As the new accounting standards for financial tools enter the stage of implementation, China＇s interbank market will witness an increasing impact from the new accounting standards with respect to information disclosure, market structure, market transaction and credit rating.

关 键 词：新会计准则 金融工具 公允价值 

分 类 号：F233[经济管理—会计学] F832.5[经济管理—国民经济]