文档介绍：学校代码： 10128
学 号： 2
本科毕业论文
题 目：比较我国准则与国际准则金融
资产分类与计量的研究
学生姓名：郭欣
学 院：管理学院
系 别：会计系
专 业：会计
班 级：会计08-3班
指导教师：李长青 教授
二〇一二年六月
比较我国准则与国际准则金融资产分类与计量的研究
摘 要
在2008年的全球金融危机爆发后，金融工具分类的过于复杂以及在计量过程中对公允价值信息的过分倚重导致了很多金融机构走入危机，对金融危机的快速蔓延起到了推波助澜的作用。在2009年11月12日国际会计准则理事会（IASB）颁布了新的国际财务报告准则----《国际财务报告准则第9号---金融工具》（IFRS9），用于对金融资产的分类和计量。该准则的出台是在全球金融危机发生后，国际会计准则理事会（IASB）和美国财务会计准则委员会（FASB）受到了巨大的政治压力和舆论的指责，迫于压力，IASB 和FASB联手启动了“金融工具确认和计量”的改进项目，旨在降低金融工具会计的复杂性，改善财务报告质量。那么，IFRS9的提出对我国的会计准则有哪些影响？基于此，本文在介绍现行准则的基础上分析金融工具现行准则的缺陷和IFRS9的优点，提出我国金融工具确认和计量会计准则的可改进的地方。
关键词：金融资产，分类，计量
The Classification of Financial Assets and measurement of
Abstract
The classification of financial instruments is too complex and has too much reliance on fair value information in the measurement process which led to many financial institutions into the crisis and it also played a role in fueling the rapid spread of the financial crisis after the global financial crisis in 2008. The International Accounting Standards Board (IASB) issued a new International Financial Reporting Standards on November 12, 2009, ---- International Financial Reporting Standards No. 9 --- financial instruments "(IFRS9) which used for the classification and measurement of financial assets. The standard was issued after the global financial crisis. The International Accounting Standards Board (IASB) and the . Financial Accounting Standards Board (FASB) have been influenced by huge political pressure and criticism from public so that the IASB and FASB jointly launched the improvement projects for Recognition and measurement of Financial Instruments which aimed at reducing the complexity of financial instruments accounting and improving the quality of financial reporting. Therefore, what kind of influence the IFRS9 has for accounting standards of China? In view of it, the thesis a