海峡两岸金融工具会计准则比较研究

国内外对金融工具会计准则的研究一直是一个热点问题,并且各国的金融工具会计准则一直处于不断的修订和完善中。由于国内外学者已经具体介绍了金融工具相关准则及其内容,并对国内外相关准则作了详细比较,但对我国海峡两岸金融工具会计准则(尤其是与新准则)的比较研究几乎没有。本文试图从海峡两岸金融工具会计准则(CAS22、CAS23、CAS24、CAS37与TAS33、TAS34、TAS36)的系统比较入手,包括总体比较和具体比较,明了我国海峡两岸金融工具会计准则的差异,从而在比较的基础上加深对我国金融工具会计准则的理解,并对海峡两岸金融工具会计准则的发展与完善提出了若干设想。

Two strait finance tool accounting principle comparison reaesrch

It is always a hotspot problem about the research on accounting standards of financial tools,the standards are emending and perfecting perpetually in all countries.The scholars home and abroad have introduced and compared particularly the relevant standards,but there isn’t few the comparative study on accounting standards of financial tools in Mainland China and Taiwan China.This paper starts with research into China’s newly enacted accounting standards of financial tools through comparative research between the Mainland China’s accounting standards system of financial tools and the Taiwan China ones,in order to deepen the understanding of China’s accounting standards of financial tools by finding out the differences Mainland China’s accounting standards of financial tools hold with the Taiwan China ones,finally give some advices that how to develop and perfect of financial tools’ accounting standards in our country.