| 我国金融工具从四分类到两分类的现实思考 |
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| 引用本文： | 刘永泽,王珏.我国金融工具从四分类到两分类的现实思考[J].上海立信会计学院学报,2010,24(5). |
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| 作者姓名： | 刘永泽 王珏 |
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| 作者单位： | 东北财经大学会计学院,辽宁大连,116025 |
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| 基金项目： | 辽宁省高等学校科学研究立项计划 |
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| 摘 要： | 2009年11月12日,国际会计准则理事会(IASB)发布了《国际财务报告准则第9号——金融工具》(IFRS 9),提出了对金融资产两分类的新规定。文章对两分类在我国金融工具实务中的适用性进行探讨,并结合我国现实情况提出政策建议。
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| 关 键 词： | 四分类 两分类 商业模式 公允价值 摊余成本 |
Realistic Thinking on the Classification of Financial Instruments from Four to Two Categories in China |
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| LIU Yong-ze,WANG Jue.Realistic Thinking on the Classification of Financial Instruments from Four to Two Categories in China[J].Journal of Shanghai Lixin University of Commerce,2010,24(5). |
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| Authors: | LIU Yong-ze WANG Jue |
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| Abstract: | On November 12,2009,International Accounting Standards Board(IASB) issued International Financial Reporting Standard 9—Financial Instrument(IFRS 9),which proposes the new provisions of two categories on financial assets.This paper discusses the applicability of two categories of financial assets in the financial instruments practice in China and gives some policy proposals based on the real conditions in China. |
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| Keywords: | four categories two categories business model fair value amortized cost |
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