The Change Of The Financial Instruments Accounting Standards And Comparative Study With International Norms

From 20 century 70's on, International accountancy's boundary has been concentrated on research and establish financial instrument accountancy's standard, and obtain a series of results. Among them, the International Accounting Standard Committee (IASB) and the United States Finance Accountancy Standard Committee (FASB) are most representative. Our country began to research finance instrument from the 20 century 70's.These research work filled up our blank of finance instrument theories to some extent, promoted the development of financial risk management, provided necessity theories instruction in order to implement the for actual business. February 15,2006 , our country's finance ministry issued new business enterprise accountancy's standard, new standard in concerning finance instrument contains 4, these four accountancy's standards respectively is《The Business Enterprise Accountancy's Standard No.22-Finance Instruments: recognition and measurement》,《The Business Enterprise Accountancy's Standard No.23-Financial asset's transfer》,《The Business Enterprise Accountancy's StandardNo.24-Hedging》and《The Business Enterprise Accountancy's Standard No.37-Finance instrument: presentation and disclosure》(as follows call new standards).These four standards is a whole. October 30, 2006,the Ministry of Finance release(No.18[2006]) to issue《The business Enterprise Accountancy's Standard- guidebook》.This guidebook guide and complement the new standard.This text is mainly adopted norm research method, by through of analyze the new standard and old system and international accountancy's standard, analyze and research the related problem of the new finance standards, and try hard to get more reasonable of treatment. Any things aren't faultless and the new standard can not be exception. Through of analysis and comparison, point out t the shortages, and try to put forward myself's suggestions. This text is mainly divided five parts. The first part mainly elaborate international finance instrument accountancy standard's development and how it influence our country's finance instrument accountancy standard establishment, and the meaning of our country's new standards. The second part mainly elaborates Finance Instrument Accountancy Standard's basic knowledge. The third part mainly introduce related problems of finance instrument's confirmation. The forth part mainly elaborate related problems of finance instrument calculation. The fifth part mainly elaborate related problems of finance instrument's presentation and disclosure. Eventually conclud the text.Finance Instrument Accountancy's Standard not only is a objective demands to local financial industry's healthy and deeply development, also is indispensability to integrity of accountancy standard system. The finance instrument accountancy is an international hard work. This text is only compared the aspects of the new standard, and get a whole comprehend. To perfect the Finance Instrument Accountancy's Standard, Accountancy theories workers need to keep concern and further research the finance instrument accountancy's standard.