会计准则在银行理财并表实务中的应用探讨

发布时间：2018-01-03 14:04

本文关键词：会计准则在银行理财并表实务中的应用探讨　出处：《会计之友》2017年10期 　论文类型：期刊论文

【摘要】：近年来理财业务高速发展,已在银行经营中占据越来越重要的地位。理财业务是否需要并表直接影响银行财务数据的表现及能否充分发挥该业务的全部功能。尽管《IFRS10》《企业会计准则第33号》与《企业会计准则解释第8号》均为针对并表的准则,但在银行理财实务中存在一定的落地困难。文章从银行会计实务角度阐述、分析如何对理财业务正确运用并表准则,就实操中的权力、可变回报、影响能力相关模糊及难点问题进行探讨并给出应对措施,同时就准则中不完善之处提出了改进建议,以为银行理财业务并表核算问题提供一定借鉴。
[Abstract]:In recent years, financial services have developed rapidly. It has been playing a more and more important role in the operation of banks. Whether the financial management business needs and forms directly affects the performance of the bank financial data and whether it can give full play to the full function of the business. Although < IFRS10 > < enterprise. Accounting Standards No. 33 > and the interpretation of Accounting Standards for Enterprises No. 8 are the same standards. However, there are some difficulties in banking practice. From the perspective of bank accounting practice, this paper analyzes how to correctly use the rules of financial management business, the actual power, variable return. This paper probes into the fuzzy and difficult problems related to the influence ability and puts forward some countermeasures. At the same time, it puts forward some suggestions to improve the imperfections in the criterion, which can provide some reference for the bank's financial management business accounting.
【作者单位】：广发银行股份有限公司总行资产管理部;
【分类号】：F830.42
【正文快照】： 一、引言随着业务的发展及复杂性的增加,尤其是金融产品的不断创新与丰富,增加了财务报表合并中对何为“控制”的界定难度。《国际会计准则第27号——合并和单独财务报表》(IAS27)的漏洞不断暴露,后续发布的《解释公告第12号——合并:特殊目的》(SIC12)也与前者在关于“控制”

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