摘要
金融工具会计准则是规范金融工具会计处理的一种制度安排。2008年金融危机直接推动金融工具国际准则从IAS 39到IFRS 9的强制性制度变迁。本文从制度经济学视角剖析了金融工具会计准则的起源与发展,尤其是金融危机后的重大变革,探讨了IASB与FASB近期关于金融工具准则的分歧,分析了金融工具国际准则的变革可能引发的问题,以期丰富金融工具会计准则理论,并对我国金融工具会计准则的修订和实施提供参考。
Accounting standards on financial instruments are the institutional arrangements regarding accounting treatments of financial instruments.Global financial crisis in 2008 impelled the institutional change from IAS 39 to IFRS 9.From the perspective of new institutional economics,this paper documents the development of the accounting standards on financial instruments,especially including the important change of IFRS on financial instruments after global financial crisis.We further discuss the differences on the accounting regulations between IASB and FASB,and analyse the problems that IFRS 9might face,aiming to enrich the accounting standard theory and benefit the revision and implementation of Chinese accounting standards on financial instruments.
出处
《会计研究》
CSSCI
北大核心
2016年第8期3-9,共7页
Accounting Research
基金
国家社会科学基金重点项目(13AJY005)
教育部人文社会科学重点研究基地重大项目(14JJD790008
15JJD630012)的阶段性成果
