金融工具对于现在的我们已不是陌生的词语了,自从2009年IASB发布了IFRS9,取代IAS 39后,在我国的会计界也掀起了不小的反响。本文主要针对IFRS 9关于取消“可供出售金融资产”进行了三个方面的分析。 Financial instruments are no stranger to us now, and since IASB released IFRS9 in 2009 and replaced IAS39, there has been a lot of repercussions in the accounting profession in our country. This article mainly analyzes IFRS 9 in three aspects: abolishing “available-for-sale financial assets ”.