《金融工具确认和计量》准则对基金投资的影响

现行会计准则体系中《金融工具确认和计量》准则首次对金融工具的确认和计量做出了相关规定。本文分析了该准则对基金投资可能产生的影响，认为一方面公允价值计量模式将引起基金估值的变化，另一方面公允价值变动可能引起基金分红规模的扩大，这对基金投资者的影响是显而易见的。本文结合这两方面的影响对基金投资提出了相关建议。

Impact of Affirmation and Measurement of Financial Instruments on Mutual Fund Investment

For the first time ever, stipulation is made in the new accounting standards on affirmation and measurement of financial instruments. The paper analyzes the potential impact of these standards on mutual funds investment. It is believed that fair value measurement model will lead to changes in the valuation of mutual fund. What is more, these changes may, in turn, result in expansion of dividend distribution, which has notable impact on shareholder interest. Improvement suggestion is presented.