浅析国际会计准则新发展对我国金融业的影响  

A Brief Analysis of Impacts of New Developments of International Accounting Standards on Financial Sector in China

作　　者：曹国俊[1] 

机构地区：[1]中国人民银行广州分行

出　　处：《中国注册会计师》2022年第6期123-126,3,共5页The Chinese Certified Public Accountant

摘　　要：近年来国际会计准则适应金融改革发展和新冠疫情影响,在国际基准利率改革会计规定、保险合同会计准则、新冠疫情紧急会计规定、可持续发展会计规则、同一控制下企业合并、新金融工具会计准则实施后审查等方面出现新发展。本文归纳了金融业相关国际会计准则主要变化和改革趋势,从维护金融稳定、推动金融改革、促进可持续发展、平衡信息披露成本效益、增强会计准则实施灵活性等角度分析对我国金融业的影响,并结合疫情以来全球金融形势变化对会计准则发展作出展望和建议。In recent years,influenced by financial reform and development as well as COVID-19,International Accounting Standards(IASs)have seen new developments in such fields as international benchmark interest rate reform-related accounting rules,IFRS 17 Insurance Contract,COVID-19-related accounting rules,sustainable development-related accounting standards,business combinations under common control,and post-implementation review of Revised Accounting Standards for Financial Instruments.This article summarizes the main revisions and the reform trends of the financial sector-related IASs,and analyzes the impacts on the financial sector in China from the perspectives of maintaining financial stability,promoting financial reform,advancing sustainable development,balancing the costs and benefits of information disclosure,and enhancing the flexibility of implementing accounting standards.Finally,based on the changes in the global financial situation since the outbreak of COVID-19,it forecasts and puts forward some suggestions on the development of accounting standards.

关 键 词：国际会计准则 会计规定 我国金融业 基准利率 保险合同 信息披露成本 改革趋势 同一控制下企业合并 

分 类 号：F832.3[经济管理—金融学] F830.42