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2006年,财政部颁布四项有关金融工具的会计准则:《企业会计准则第22号──金融工具确认和计量》《企业会计准则第23号──金融资产转移》《企业会计准则第24号──套期保值》《企业会计准则第37号──金融工具列报》。文章探讨了新旧准则的不同之处和新准则在实施过程中可能遇到的困难,并提出了相应的对策。
In 2006, the Ministry of Finance issued four accounting standards on financial instruments: Accounting Standard for Business Enterprises No. 22 ─ Recognition and Measurement of Financial Instruments >> Accounting Standard for Business Enterprises No. 23 ── Transfer of Financial Assets >> Accounting Standard for Business Enterprises No. 24 ── Hedging Accounting Standard for Business Enterprises No. 37 ─ Presentation of Financial Instruments. The article explores the differences between the old and new standards and the difficulties that the new guidelines may encounter in the process of implementation, and puts forward corresponding countermeasures.