由金融工具终止确认审视会计确认体系构建及相关理论问题——兼评IASB与FASB改进和趋同终止确认相关会计准则的努力  

Reviews on the Accounting Recognition System Construction and Related Theoretical Issues Led by the Derecognition of Financial Instruments——Comments on the Efforts of IASB and the FASB to Improve and Convergence the Accounting Standards Related to Dereco

作　　者：郑伟[1] 

机构地区：[1]山东经济学院,250014

出　　处：《会计研究》2011年第9期17-24,96,共8页Accounting Research

摘　　要：金融危机暴露出金融工具终止确认可能对资产估价和损益计量产生重要影响,而原有会计准则无力应付终止确认问题的复杂性。回顾和梳理终止确认问题的演进历程,反思改进相关准则的各种尝试和挫折,可以发现这一问题的讨论不应局限于金融工具范畴,也不应局限于终止确认领域。从这个意义上评价,FASB和IASB改进终止确认准则的努力是不够彻底和充分的。我国在完善终止确认相关准则时,可以借鉴IASB在2009年ED中的备选方法思路,同时考虑国际趋同的要求,更为根本性的是结合概念框架的改进构建完整而严谨的会计确认体系。Financial crisis exposed the derecognition of financial instruments may have serious implications for the valuation of assets and measurement of profit and loss,yet the existing accounting standards are unable to cope with the complexity of the derecognition issue.Reviewing the evolution of the derecognition problems and reflecting to various attempts to improve the derecognition standards and following setbacks,it shows that the understanding of this issue should not be limited to the scope of financial instruments,nor should it be limited to the field of derecognition.In this sense,the efforts of FASB and the IASB to improve the derecognition standards are still not enough and thorough.When improving the derecognition criteria,we can learn from the alternative method in IASB ED of 2009,while taking into account the requirements of international convergence.What's more fundamental is to build a complete and rigorous accounting recognition system combined with an improved conceptual framework.

关 键 词：终止确认 风险报酬 继续涉入 金融成份法 控制 会计确认体系 概念框架 

分 类 号：F233[经济管理—会计学]