金融工具列报准则国际发展及启示

发布时间：2018-07-12 16:43

本文选题：金融 + 工具　；参考：《财会通讯》2013年16期

【摘要】：正随着金融工具的不断创新和广泛应用,金融工具的会计处理和报告问题也越来越受到人们的重视。近10多年来,国际各大准则制定机构发布的会计准则,许多与金融工具有关。同时,近年来发生的安然等财务丑闻事件以及2008年爆发的全球金融危机,金融工具滥用以及会计规范对其披露的不足,也备受世人指责。因此,在后危机时代的会计变革中,金融工具会计准则的改革就尤为引人注目。2012年11月,我国财政部在充分吸收国际会计界关于金融
[Abstract]:With the continuous innovation and wide application of financial instruments, more and more attention has been paid to the accounting and reporting of financial instruments. In recent 10 years, many accounting standards issued by international standard-setting organizations are related to financial instruments. At the same time, the financial scandals such as Enron in recent years and the global financial crisis in 2008, the abuse of financial instruments and the inadequate disclosure of accounting rules have also been criticized by the world. Therefore, in the post-crisis era of accounting reform, the reform of financial instruments accounting standards is particularly noticeable. In November 2012, China's Ministry of Finance fully absorbed the international accounting community on the financial sector.
【作者单位】：浙江财经大学;
【基金】：教育部人文社会科学研究项目《后金融危机时代全球会计变革与中国趋同对策研究》(批准号10YJA790176)阶段性研究成果
【分类号】：F233

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