股改权证会计确认与计量问题研究

股权分置改革是我国证券改革的制度创新,同时也给我国会计带来了新的挑战。本文通过借鉴国际会计准则的相关规定,结合我国权证的特点,分别从确认和计量的角度,探讨股改权证发行人的具体会计处理原则和方法。

A Discussion on Recognition and Measurement for Warrants Adopted in Chinese Reform of Non-tradable Shares

The adoption of warrants in the reform of non-tradable shares is an innovation in Chinese stock market. At the same time, it offers a new challenge to our country's accounting academics. After using the related regulations of international accounting standards for reference and considering the unique characters of warrants in China, this paper discuses the principles and methods of accounting treatments for the issuers of warrants from the angles of financial recognition and measurement.