摘要
国际会计准则委员会(IASB)于2009年11月5日发布了《金融工具:摊余成本和减值》征求意见稿,提出对摊余成本计量的金融工具采用预计损失的方法,该方法对金融工具计量具有创新性且其运用复杂,具有一定的研究意义。本文在介绍预计损失法提出背景的基础上,分析了预计损失法的主要特点及其在实际运用中面临的问题,并阐述了预计损失法在我国会计主体中的适用性。
The International Accounting Standards Committee（IASB） has issued ＂Financial tools： amortized cost and write-downs＂ in November 5,2009,Puts forward the amortized cost financial tools using expected lose method,This method has certain research significance for measuring innovative financial instruments and its using complexity.This paper based on the introduction of expected lose method,analyzes the main characteristics of expected loss method and the practical application of the problems faced,expounds expected loss method in the applicability of accounting subject.
出处
《上海金融学院学报》
2011年第2期80-87,共8页
Journal of Shanhai Finance University
关键词
预计损失法
已发生损失法
摊余成本
动态准备金
expected lose method
loss has occurred law
amortized cost
dynamic reserve
