摘要
新会计准则体系中首次引入了公允价值计量属性,要求上市商业银行自2007年1月1日起实行,其他商业银行最迟于2009年执行。商业银行作为我国金融业的中坚力量,其健康稳定的发展对整个国民经济起着至关重要的作用。在新准则实施的三年时间里,公允价值的具体应用状况不尽如人意。商业银行如何积极应对会计准则变化带来的影响,使其提供的会计信息更具有可靠性和相关性,充分满足会计信息使用者的需求,是会计理论界和实务界的一项重要课题。
For the first time,the new IAS introduced fair value measurement property.The listed commercial banks are required to implement it since January 1,2007 and other commercial banks should follow the practice no late than 2009.Being the nucleus to China＇s financial industry,the healthy and stable development of the commercial banks plays a significant role to the overall national economy.However,in the past three years of the implementation of new IAS,the application of the fair value is unsatisfactory.It is an important issue to the accounting circle that how the commercial banks should positively act to the impact of the IAS in order to provide more reliable and relevant accounting information so as to meet the needs of the users.
出处
《经济问题》
CSSCI
北大核心
2010年第6期88-92,共5页
On Economic Problems
关键词
公允价值
商业银行
财务状况
估值模型
相关性
fair value
commercial banks
financial status
value assessment model
relevancy
