金融工具列报准则修订问题研究

发布时间：2018-04-01 08:35

本文选题：金融工具　切入点：列报　出处：《东北林业大学》2014年硕士论文

【摘要】：随着经济全球化的不断加深,金融创新突飞猛进,金融工具尤其是衍生金融工具交易规模急剧扩大,外币交易不断增加,创新资本工具不断出现。金融工具所涉及到的会计问题日益受到各国准则制定者、财务报表编制者和使用者的关注,对披露相关会计信息的要求日趋增加。目前我国金融工具列报准则不能适应金融市场中优先股、永续债等新金融工具的出现；对于金融工具的抵消及转移没有给出具体的披露要求,使得企业对于金融工具信息的披露不充分,不能很好地满足财务报告使用者的需求。国际财务报告准则对金融工具列报准则进行了多次修订。在这样的背景下2012年我国财政部发布了《金融工具列报(修订)(征求意见稿)》,2014年1月发布了《金融工具会计准则补充规定(征求意见稿)》。金融工具列报准则的修订会促进我国会计准则的国际趋同,将引起部分企业权益增加负债减少,可降低部分企业的经营管理成本及财务报告编制难度,有助于投资者做出更为有效的决策,但会增加金融业监管的难度和会计人员对准则的理解与执行难度。论述了金融负债和权益工具的区分、会计处理,金融资产和金融负债抵消原则的补充、金融工具的表内外披露要求。提出了进一步完善的建议,包括解释相关概念、统一金融工具信息披露位置、进一步规范金融工具披露内容和格式。对资产负债表、现金流量表、利润表和股东权益变动表进行了局部设计。通过对金融工具列报准则修订问题的研究,有助于了解我国金融工具列报现行规定存在的问题,深刻理解我国金融工具列报准则修订的主要变化,丰富金融工具列报准则修订的细节,提高准则实施的可操作性,促进金融工具列报准则的进一步完善。
[Abstract]:With the deepening of economic globalization, financial innovation is advancing by leaps and bounds. The scale of financial instruments, especially derivative financial instruments, has expanded rapidly, foreign currency transactions have been increasing, and innovative capital instruments have been emerging.The accounting problems involved in financial instruments have been paid more and more attention by the standard-setters, financial statement makers and users, and the requirements for disclosure of relevant accounting information are increasing day by day.At present, the standards of reporting financial instruments in our country cannot adapt to the emergence of new financial instruments such as preferred stock and sustainable debt in the financial market, and there are no specific disclosure requirements for offsetting and transferring of financial instruments.The disclosure of financial instrument information is not sufficient, which can not meet the needs of financial report users.IFRS have made several revisions to the standards for the presentation of financial instruments.In this context, in 2012, the Ministry of Finance issued the Financial instrument presentation (revised draft), January 2014 issued the Financial Instruments Accounting Standards Supplementary provisions (solicitation draft).The revision of the financial instrument reporting standards will promote the international convergence of the accounting standards of our country, will cause the increase and decrease of the equity and liabilities of some enterprises, and will reduce the operating and management costs of some enterprises and the difficulty of preparing financial reports.It will help investors make more effective decisions, but will make it more difficult to regulate the financial sector and make it difficult for accountants to understand and enforce the rules.This paper discusses the distinction between financial liabilities and equity instruments, accounting treatment, the supplement of financial assets and financial liabilities offsetting principles, and the disclosure requirements of financial instruments both in and out of statements.Some suggestions are put forward, including explaining the relevant concepts, unifying the location of information disclosure of financial instruments, and further standardizing the contents and formats of financial instruments disclosure.The balance sheet, cash flow statement, profit statement and shareholders' equity statement are partially designed.Through the research on the revision of the financial instruments reporting standards, it is helpful to understand the problems existing in the current regulations of financial instruments reporting in China and to understand the major changes in the revision of the financial instruments reporting standards in China.It enriches the details of the revision of the financial instrument reporting standards, improves the operability of the implementation of the standards, and promotes the further improvement of the financial instruments presentation standards.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42

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