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The Evolution of Accounting Standard-Setting for Financial Instruments by IASC/IASB:With A Discussion on the Application of Fair Value Attribute

By 陈秧秧


本文对国际会计准则委员会制定并改进金融工具会计准则的历程进行全面回顾。金融工具作为财务会计领域最为复杂的问题之一,其准则制定也经历一个从披露与列报到确认与计量、由简入难、逐步深入的过程。但是,经过二十年的发展,金融工具会计准则远未实现完善与完美,关键的公允价值计量仍是准则制定机构久攻不克的难关。 金融工具准则制定分拆为披露与计量两阶段是IASC应对现实困境而有悖初衷之举。披露与列报规范从早期的综合性征求意见稿(ED48)中抽取出来而先行发布。在理论上,当复杂的交易或事项未能经过严格“过滤”进入账簿与报表中确认时,表外先行披露重要内容是可行且必要的。但是,IAS32(1995)却出现有违财务会...The accounting for financial instruments is one of the toughest difficulties in the field of financial accounting. And the standard-setting has experienced a long way: from the disclosure and presentation (the easy procedures) to the recognition and measurement (the much harder ones). However, this job is still far from perfect and the standard setters are confused with many questions, both in tec...学位:管理学博士院系专业:管理学院会计系_会计学学号:B20041101

Topics: 金融工具, 会计准则, 公允价值, Financial Instrument, Accounting Standard, Fair Value
Year: 2007
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