摘要
针对IASB对于金融工具、公允价值计量、财务报表列报等方面的最新举措,指出我国与其趋同中存在的计入其他综合收益的累计公允价值变动在处置时能否转回至损益、预计损失法的应用和公允价值的确定等具体问题,并提出要解决这些问题需要IASB对我国的特殊经济业务的理解与认定,同时要求我国能够做到广泛参与、讨论IASB征求意见稿存在的问题,积极参与准则制定过程,争取发言权,维护我国自身利益并肩负起新兴经济体的主导责任,推动全球统一的高质量会计准则的建立。
For the latest move of the IASB,such as financial instruments,fair value and financial statements,point out that the convergence of its existing accumulated other comprehensive income included in the fair value changes back to the time of disposal whether the profit or loss,expected to loss method of application and determination of the fair value of such specific issues.To resolve these issues,IASB needs to understand China＇s special economic and business.on the other hand,China is required to achieve broad participation to discuss the problems of IASB draft and set process actively,preserve our own interests and to shoulder responsibility for leading emerging economies to promote the global harmonization of the establishment of high-quality accounting standards.
出处
《中国林业经济》
2011年第2期27-29,共3页
China Forestry Economics
关键词
会计准则
国际财务报告准则
趋同
accounting standards
international financial reporting standards
convergence
作者简介
张德刚（1962-），男，山东济南人，教授，博士，从事会计理论与方法研究。
