IFRS9对金融资产和金融负债分类与计量原则的修改及其应对  

The revision of IFRS 9 on the principle of classification and measurement of financial assets and liabilitiesand counter-measures

作　　者：宣和[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《中国注册会计师》2014年第5期F0002-F0002,3,共2页The Chinese Certified Public Accountant

摘　　要：金融工具会计准则在国际财务报告准则体系中占有重要位置,但是一直以来,因其过于复杂等原因而难以得到较好地运用,业界呼吁对其修改的声音持续不断。国际金融危机的影响,促进和加速了对其修改的进程。作为基础性的第一步,国际会计准则理事会启动并基本完成了涉及金融资产和金融负债分类与计量相关准则的修改工作,提出有别于以往的新理念和新原则。本文较为全面地讨论了此修改过程和结论,并就我国如何应对提出了初步建议。The standard on financial instruments has a high place in the International Financial Reporting Standards system. However for a long time, it hasn't been well applied due to its high complexity and other reasons. This leads to the continuous voices from the profession calling for revision. The impact of international financial crisis has promoted and accelerated its revision. As a fundamental step one, the International Accounting Standards Board(IASB) started and basically completed the revision of the standard on classification and measurement of financial assets and liabilities, which reflects a new concept and new principle different from before. This article fully discusses the revision process and the conclusion, as well as presents some preliminary advices on how to respond to the revision in China.

关 键 词：修改工作 计量原则 金融负债 金融资产 分类 国际会计准则理事会 国际财务报告准则 金融工具会计准则 

分 类 号：F233[经济管理—会计学]