中外金融资产转移会计准则差异初探  

A Preliminary Study on the Differences in Accounting Standards for Financial Asset Transfer between China and Foreign Countries

作　　者：魏义影 WEI Yi-ying(Fujian Standardization Research Institute,Fuzhou 350013,China)

机构地区：[1]福建省标准化研究院,福州350013

出　　处：《价值工程》2024年第34期163-165,共3页Value Engineering

摘　　要：2005年,我国财政部会计准则委员会(CASC)与国际会计准则理事会(IASB)签署联合声明,标志着中国企业会计准则(CAS)与国际财务报告准则(IFRS)趋同进程的开启。虽然双方在趋同方面达成了初步共识,并于2007年正式施行修订后的《企业会计准则》。然而,尽管趋同目标逐步实现,两套准则之间仍存在较多差异,导致在实际应用中影响财务信息的可比性和透明度。本文聚焦《企业会计准则第23号——金融资产转移》与《国际会计准则第9号——金融工具》之间的差异,通过准则内容的详细比较,探讨这些差异背后的原因,并提出优化建议。In 2005,the Accounting Standards Committee(CASC)of the Ministry of Finance of China and the International Accounting Standards Board(IASB)signed a joint statement,marking the beginning of the convergence process between Chinese Enterprise Accounting Standards(CAS)and International Financial Reporting Standards(IFRS).Although both parties have reached a preliminary consensus on convergence and officially implemented the revised Enterprise Accounting Standards in 2007,however,despite the gradual achievement of convergence goals,there are still significant differences between the two sets of standards,which affect the comparability and transparency of financial information in practical applications.This article focuses on the differences between Enterprise Accounting Standard No.23-Transfer of Financial Assets and International Accounting Standard No.9-Financial Instruments.Through a detailed comparison of the content of the standards,it explores the reasons behind these differences and proposes optimization suggestions.

关 键 词：中国金融资产转移会计准则 美国金融工具会计准则 国际财务报告准则 

分 类 号：F234.5[经济管理—会计学]