| 金融资产终止确认会计准则研究 |
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| 引用本文： | 张金若,桑士俊.金融资产终止确认会计准则研究[J].当代财经,2010(10). |
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| 作者姓名： | 张金若 桑士俊 |
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| 作者单位： | 重庆大学经济与工商管理学院;厦门大学管理学院; |
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| 基金项目： | 国家自然科学基金项目“公允价值、行为异化与经济后果”(70972055) |
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| 摘 要： | 初始确认与终止确认研究的非对称性,导致了IASB与FASB在金融危机之前发布的金融资产终止确认会计准则质量低下,不能有效地约束资产转移方选择合理的会计政策,诱使发起人弱化证券化基础资产的风险管理意识。IASB与FASB现阶段正在改进的金融资产终止确认准则,虽然立足于资产定义,却错误地解释了获取未来经济利益的方式,可能导致不合理的会计处理。改进现行金融资产终止确认会计准则,建议基于正确解读资产定义,从完善概念框架与公允价值计量等层面入手。
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| 关 键 词： | 金融资产 终止确认 金融合成分析法 后续涉入法 参与利益 |
A Study of Accounting Standards on Termination Confirmation of Financial Assets |
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| ZHANG Jin-ruo,SANG Shi-jun.A Study of Accounting Standards on Termination Confirmation of Financial Assets[J].Contemporary Finance & Economics,2010(10). |
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| Authors: | ZHANG Jin-ruo SANG Shi-jun |
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| Institution: | ZHANG Jin-ruo,SANG Shi-jun(Chongqing University,Chongqing 400044,Xiamen University,Xiamen 362300,China) |
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| Abstract: | The non-symmetry of the studies of initial confirmation and termination confirmation resulted in the low quality of Accounting Standards on termination confirmation of financial assets is-sued by IASB and FASB before the financial crisis,which cannot effectively restrict the transfer of assets to choose appropriate accounting policies,and would induce the initiator to weaken the aware-ness of risk management of the securitized underlying assets.The accounting standards on termination confirmation of financi... |
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| Keywords: | financial assets termination confirmation financial synthesis analysis follow-up in-volvement law interest involvement |
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