摘要
随着国际会计准则被广泛接受《,国际会计准则第39号》(IAS39)中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。如何应对这一历史性的变革,减少金融风险和信息成本,对于每一个银行来说都是至关重要的。本文对公允价值计量的优劣及其对传统会计计量将产生何种影响进行了分析并提出了建议。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets wiU cause great banking revolution in IAS39. How to deal with this historic revolution, reduce financial risk and information cost, it is very important for each bank. This paper analyses good and bad of fair value measurement and what influences it will bring and puts forward lots of advice.
出处
《价值工程》
2005年第11期24-26,共3页
Value Engineering
关键词
公允价值计量
衍生金融工具
金融资产
fair value measurement
derivatives financial instruments
financial＇ assets
