| 我国金融工具确认与计量准则解析 |
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| 引用本文： | 胡振国,陈慧.我国金融工具确认与计量准则解析[J].审计与经济研究,2006,21(5):63-66. |
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| 作者姓名： | 胡振国 陈慧 |
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| 作者单位： | 1. 湖南大学,会计学院,湖南,长沙,410079
2. 中国人民银行,长沙中心支行,湖南,长沙,410005 |
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| 摘 要： | 新发布的金融工具确认与计量准则在内容上更为完整，并且修正了征求意见稿与IAS39的实质性差异。但由于时间过于仓促、对基本概念缺乏深入研究以及准则制定者对于公允价值计量可靠性的担心，新准则还存在着诸多的不足，如格式和语言表述不够规范、概念不清晰、理论依据不足以及公允价值计量指导不完善等。
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| 关 键 词： | 金融工具 确认 计量 准则 公允价值 |
| 文章编号： | 1004-4833(2006)05-0063-04 |
| 收稿时间： | 04 5 2006 12:00AM |
| 修稿时间： | 06 16 2006 12:00AM |
Recognition and Measurement Standards of Financial Instruments in China |
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| HU Zhen-guo,CHEN Hui.Recognition and Measurement Standards of Financial Instruments in China[J].Economy & Audit Study,2006,21(5):63-66. |
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| Authors: | HU Zhen-guo CHEN Hui |
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| Abstract: | This paper finds that the newly published financial instrument standards are better set up and more complete compared with the old one. However, as a result of limited time and lack of deep research on basic concepts, the drafters are unasserted of the reliability of fair value measurement, the new standards still leave much to be desired. There still remain such flaws as the non-canonical format, ambiguous concepts, ill-grounded theoretical base and the incomplete guidance of fair value measurement. |
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| Keywords: | financial instruments recognition measurement standards fair value |
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