摘要
本文以IFRS9和CAS22的具体差异为研究起点,以上市公司金融工具分类现状为重点,以IFRS9对上市公司财务报表的影响为落脚点,从金融资产的持有种类、资产结构、收益结构以及信息披露等方面,分析了IFRS9对上市公司资产负债表、利润表、所有者权益变动表和信息披露等方面可能产生的影响。
The paper focuses on the effect from IFRS9 to the financial reporting system of listed companies. The beginning point is the difference between IFRS9 and CAS22. The key point is to disclose the current situation of classification of financial instruments. The objective is to find out the effect of IFRS9. The paper lists four parts in the ‘current situation’ part, which include the financial asset kinds, asset structure, earning structure and information disclosure. On the basis of preceding findings, this paper analyzes the influence from IFRS9 to balance sheet, income statement, statement of changes in owners’ equity and financial information disclosure.
出处
《财会通讯（下）》
2012年第4期43-46,共4页
Communication of Finance and Accounting
基金
2009年上海高校选拔培养优秀青年教师科研专项基金项目"上市公司股权投资的会计分类研究"(项目编号:SJR09008)
上海市教育委员会
上海市教育发展基金会"晨光计划"项目"我国衍生工具会计准则与国际趋同的准备性研究"(项目编号:2011CG62)阶段性成果
