摘要
新会计准则引入了公允价值计量模式,建立了完整的确认和计量体系。本文从商业银行角度入手,对公允价值计量模式在新准则中的具体应用进行了分析,提出了商业银行应提高对市场的风险管理能力,通过有效地确认公允价值来进一步提升商业银行会计信息的质量和透明度。
The fair value measurement mode is introduced to the new accounting standards, and the integral recognition and measurement system is built up. From the angle of commercial banks, this paper analyzes the specific application of the fair value measurement mode to the new accounting standards. The author suggests that commercial banks should enhance the ability to manage the market risk and further improve the quality of accounting information and transparence of commercial banks by recognizing fair value validly.
出处
《金融理论与实践》
北大核心
2007年第8期43-45,共3页
Financial Theory and Practice
关键词
新会计准则
公允价值
商业银行
会计信息质量
new accounting standards
fair value
commercial bank
the quality of accounting information
