金融工具的风险计量、分类体系与公允价值

金融工具会计准则过于复杂的原因之一在于金融工具本身具有丰富的风险内涵.现行金融工具会计体系是一种基于分类基础上的混合计量基础或计量属性体系,公允价值单维计量模式比现行的混和计量模式更简易,公允价值单维计量体系将是金融工具会计准则的长期目标.本研究表明,公允价值在应用层面并不会增加金融工具计量的复杂性,同时也契合全面风险...

The Risk Measurement,Classification System and Fair Value of Financial Instrument

One of the reasons that the accounting standard of financial instrument is overly complex is that the risks of financial instrument have rich contents.The existing accounting system of financial instrument is a mixed measurement base or measurement attribute system based on classification.The one-dimensional measurement mode of the fair value is simpler than the existing mixed measurement mode.The one-dimensional measurement system of fair value will be the long-term goal of the accounting standard of finan...