金融工具减值会计问题研究

发布时间：2018-01-20 02:51

本文关键词： 金融工具减值预期损失模型相关性巴塞尔协议　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：金融工具减值的目的在于确认金融工具信用质量的不利变动,现行的已发生损失模型要求存在客观减值证据才能确认减值,事实上在此之前,已经存在未来信用质量变动的预期损失信息,但当前会计准则规定不能确认未来预期损失,这是对会计信息的忽视,没有如实反映金融工具的实际情况,表明当前金融工具减值准则存在不符合会计计量要求的问题。实务中,金融工具价格会因此大幅下跌,出现“悬崖效应”,尤其在金融危机时期表现特别明显,广大投资者没有及时获得信用质量变动的信息,带来实务操作的不便。所以,研究金融工具减值会计问题有助于拓宽和完善金融工具会计计量理论,也是解决实务处理的现实问题。基于此,本文以金融工具减值会计问题为研究对象。为改进已发生损失模型,相继出现多种减值计提方法,经过比较本文认为只有预期损失模型按照会计计量概念要求考虑未来预期损失,符合摊余成本计量的理念,是会计独立监管的体现。预期损失模型引发了会计计量面向过去还是面向未来,当前会计收益与未来成本匹配的讨论。本文认为会计计量不能单纯面向过去,当前能够观测到的未来预期损失其实是该质变事件在当期的量变积累过程,是当期发生量变的成本,符合匹配性原则。探索预期损失模型理论可行性之后,本文以国际会计准则理事会(IASB)和美国财务会计准则委员会(FASB)征求意见稿中预期损失的确认时间和确认数量以及利息收入与预期损失的关系等争论为线索,提出了预期损失模型的未来发展建议。本文认为应采用FASB的意见,对所有金融工具适用统一的预期损失估计和计提方法,以减少不同类别金融工具之间转换带来的悬崖效应,初始确认开始便计提剩余生命周期的预期损失,使减值准备余额完整反映未来可能发生的预期损失,为估计减值准备的变动提供了比较基础,但本人也认同IASB关于初始定价已考虑预期损失的看法,建议初始确认时增加与初始预期损失同等数额的持有价值,避免双倍确认初始预期损失；因预期损失包括无法收回利息相关未来现金流的可能性,本文赞同IASB的建议,利息收入应由经信用损失调整后的实际利率确定,以摊销合同利息中包含的预期损失。为实现理论发展与操作便捷的均衡,本文通过对金融审慎监管中信用风险减值模型与预期损失模型的对比研究,找出违约风险暴露、违约概率、违约损失率方面的差异并调整,得出进行预期损失估计的实际可能方法。另外,通过举例的方式详细介绍了估计预期损失的迁移模型在未完全适用信用风险减值模型企业中的运用。选择应用这些方法时,应当特别注意对数据的调整并进行充分的信息披露。回到我国实务,本文从企业内外部环境分析我国执行预期损失模型的现实挑战,并从优化市场环境、促进会计监管与其他监管的协调以及推动报告主体采取过渡性举措三方面提出在预期损失模型尚未发布施行之前应当采取的改进措施。因本人研究水平有限,对预期损失模型的理解和分析带有一定主观色彩,且缺乏实际会计操作经验和模型试验数据,未来发展建议和实际可能方法的推测需要经过进一步的实践检验。
[Abstract]:The impairment of financial instruments to confirm the adverse changes in the credit quality of financial instruments, the loss model requires the existence of objective evidence of impairment impairment has occurred to the current, in fact before this, the future changes in the credit quality of the expected loss of information already exists, but the current accounting standards can not confirm the expected future losses, this is the neglect of accounting information the actual situation, did not accurately reflect the financial instruments, indicating that the current financial instruments impairment are not in line with the requirements of the accounting measurement problem. In practice, the price of a financial instrument will therefore fell sharply, "cliff effect", especially in the financial crisis especially, investors do not have timely access to credit quality changes of information, bring the practical operation inconvenience. Therefore, the research of financial instruments impairment accounting helps to broaden and improve the financial instruments accounting The theory of measurement is also a practical problem to solve practical problems. Based on this, this paper takes the financial tool devaluation accounting as the research object.
In order to improve the loss model, have appeared in a variety of impairment methods, after comparing the expected loss model only in accordance with the concept of accounting measurement requires the consideration of future expected losses, with amortized cost concept, is the embodiment of independent accounting supervision. Expected loss model caused the accounting measurement for past or the future, to discuss the current accounting earnings and future cost matching. This paper argues that accounting measurement not only for the past, the current can be observed in the future expected losses is actually the process of accumulation of a qualitative change in the event in the current period is the change of the quantity, cost, in accordance with the matching principle.
After exploring the expected loss model based on the theory of feasibility, the international accounting standards board (IASB) and the financial accounting standards board (FASB) time and confirm the draft of the expected loss and the amount of interest income and expected loss between arguments as a clue, puts forward suggestions for future development of expected loss model. This paper thinks that we should with FASB, all of the expected loss estimates and uniform application of financial instruments accounting method, in order to reduce the cliff effect conversion caused between different classes of financial instruments, the initial recognition began the life cycle of the remaining provision for expected losses, the impairment of balance reflect expected losses that may occur in the future, provide a basis for comparison estimated impairment of changes, but I also agree with IASB about the initial pricing has taken into account the expected loss of the initial recognition by suggestions Hold with the initial value plus the expected loss of the same amount, avoid double confirm initial expected loss due to the expected loss; including the possibility of uncollectible interest related to the future cash flow, this paper agrees with the recommendations of the IASB, interest income by the actual interest rate of credit losses adjusted to determine the expected loss of interest amortization contract contains.
In order to realize the development of theory and operation convenient equilibrium, through a comparative study on the credit risk of impairment of financial prudential supervision model and the expected loss model, find out the default risk exposure, default probability, default loss rate differences and adjustment, the actual method of estimating expected losses. In addition, by way of example in detail the estimation of expected losses in the migration model is not fully applicable by the enterprise credit risk impairment model. Selection and application of these methods, special attention should be paid to the adjustment of data and adequate information disclosure.
Back to the practice of China, this paper analyses the practical challenges of our implementation of the expected loss model from the enterprise internal and external environment, and the optimization of the market environment, promote the coordination of accounting supervision and other supervision and promote the body of the report put forward the improvement measures should be taken to take before the expected loss model has not yet promulgated the transitional measures in three aspects.
Due to my limited research level, the understanding and analysis of the expected loss model is subjective and lacks practical accounting experience and model test data. Future development recommendations and practical methods may need further practice.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42

【参考文献】