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全球金融危机以来,有关各方越来越重视金融工具相关的会计计量、报告和披露问题。国际会计准则理事会(IASB)积极推动金融工具相关准则的完善工作,并加强了与各国准则制定者的对话,以加快金融工具相关准则的国际趋同进程。IASB期望打造规范金融工具会计计量和报告的最全面的《国际财务报告准则第9号——金融工具》(IFRS9),
Since the global financial crisis, all parties concerned have paid increasing attention to the accounting measurement, reporting and disclosure issues related to financial instruments. The International Accounting Standards Board (IASB) has actively promoted the improvement of relevant guidelines on financial instruments and strengthened dialogue with national coders to speed up the process of international convergence of relevant guidelines on financial instruments. The IASB expects to create the most comprehensive IFRS 9 Financial Instruments that regulate accounting and reporting of financial instruments (IFRS 9)