欧盟为什么推迟认可IFRS9?  

Why European Union Postpones Endorsement of IFRS9?

作　　者：于永生[1] 卢桂荣[2] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018 [2]浙江财经学院外国语学院,浙江杭州310018

出　　处：《上海立信会计学院学报》2012年第4期25-33,共9页Journal of Shanghai Lixin University of Commerce

基　　金：国家社会科学基金项目(11BJY018)

摘　　要：深入阐释了欧盟推迟认可IFRS9的原因,即公允价值应用扩大、分阶段评估困难和欧盟委员会换届。展望了欧盟对IFRS9的后续策略,对欧盟2015年开始执行IFRS9持乐观态度。了解欧盟对IFRS的认可机制和处理会计标准国际协作问题的做法对我国会计准则国际趋同及与欧盟进行会计准则等效谈判有借鉴意义。The paper explores the reasons of European Union＇s postponing endorsement of IFRS9, which are enlarging application of fair value measurement, difficulties in assessing the effects of IFRS9 under a stage by stage model and personnel changes within European Union. The paper takes the view that European Union will endorse the standard despite the existing strong dispute. Understanding the accounting standard endorsement mechanism and measures taken by European Union in dealing with international relationship regarding accounting policy is of significant reference for China to the international convergence of CAS and to the negotiations about accounting standards equivalence with European Union.

关 键 词：IFRS9 欧盟 推迟认可 

分 类 号：F233[经济管理—会计学]