摘要
当前,世界资本市场中的国际财务报导准则(IFRS)发挥着日益重要的作用,已经成为世界资本市场中的通用语言,因此应用国际会计准则编制财务报告的形势越来越迫切。国内各相关部门及领域在全面参与、重新学习的氛围中,正加快推动与国际会计准则制度的接轨。IFRS的导入是企业所实行会计准则中的一项重大变革。IFRS为公司提供了一个审视全球会计制度以及内控制度的最好时机,使公司及时改进自己的不足,如果公司的信息系统同时能够升级,并且与管理系统密切配合、共同合作,就可以大大提升公司的管理质量。其中,,IIFRS 9规定的"金融资产-证券投资"的会计处理内容变动较大,本文深入讨论及阐述相关内容,与会计从业者分享。
IFRS is playing an important role in the global capital market currently, which has become a universal language in the world capital market. Therefore, the situation of compiling the financial statements with the international accounting standards be- comes more and more urgent. Domestic related departments and fields in an atmosphere of full participation and studying is to speed up the promotion of the integration with the IFRS system. For enterprises, the introduction of IFRS is a significant innovation of accounting standards. The adoption of IFRS provides an excellent opportunity to allow companies to re - examine the world of accounting and internal control systems and make improvements for the deficiencies. If the information system can be upgraded at the same time and be closely combined with the management system, the company＇ s management performance can be significantly enhanced. As there is a great change in the accounting treatment of the financial assets - security in- vestment regulated in IFRS9, this paper makes a deep discussion and related descriptions.
出处
《企业经济》
北大核心
2014年第6期181-184,共4页
Enterprise Economy
关键词
IFRS
金融
资产
证券
投资
IFRS
finance
assets
securities
investment
作者简介
陈明灿，郑州财经学院会计系讲师，专业会计硕士（Mpacc），研究方向为财务会计与公司治理。（河南郑州450000）
