Research On Classification And Measurement Of Financial Assets Issues

The financial crisis fully exposed the existing international accounting standards of financial instruments, especially the pro-cyclical phenomenon, and many other issues too complex, whether investors, regulatory agencies or intermediary organizations think that should be improved, the Group of 20 (G20) Leaders also reduces the complexity of the financial accounting standards, financial instruments accounting standards to improve operational framework of the imperfect consensus. It is in this context, the international accounting Standards Board (IASB) on 12 November 2009 issued a IFRS9. So, IFRS9 the proposed accounting standards of China What are the implications? Based on this, the existing criteria in the analysis of the shortcomings of financial instruments and IFRS9 based on the merits, an improved recognition and measurement of financial instruments accounting standards recommendations。Specifically, the article consists of five parts:Introduction, classification and measurement of financial assets, status, IFRS9 classification and measurement of financial assets, changes in property regulations, classification and measurement of financial assets, the theory of attribute selection, improved recognition and measurement of financial instruments proposed accounting standards. Among them, the introduction of this article introduces the background and significance, made the necessity and significance of this study, on the basis of this study put forward the main contents and methods; classification and measurement of financial assets mainly introduces the present situation definition and characteristics of financial instruments, the type of measurement attributes, described on this basis the classification and measurement of financial assets attribute selection status; IFRS9 classification and measurement of financial assets, changes in property introduces the requirement that the circumstances under IASB announced IFRS9, and published What is the background. Then, described IFRS9 provisions on classification of financial assets changes from the original four categories into two categories now. Finally, the financial assets described IFRS9 measurement attribute specifies the change, the circumstances under which use measured at amortized cost, under what circumstances the use of fair value; classification and measurement of financial assets, property selection theory focuses on the current classification of financial assets and current measurement of financial assets, property selection problems. Accordingly, the new classification of financial assets, financial assets and the new measurement of the merits of the choice of property described; Finally, through the recognition and measurement of financial instruments accounting standards in-depth study, analysis of the recognition and measurement of financial instruments accounting standards lack of reference to the IFRS9, combined with our unique accounting environment, suitable for China proposed recognition and measurement of financial instruments accounting standards proposals to avoid taking unnecessary detours.