Research On Related Issues Of Financial Assets' Classification

Since 2006, the new financial instrument accounting standards have issued, and it becomes one of the hot topics to be discussed by accountants. For example, the division standards of the new financial assets, it is easy to facilitate the listed company to adjust the profits by the financial assets.Therefore, the accountant calls for speeding up the reform of the financial assets standards. In 2008, the outbreak of the financial crisis, it makes the improve financial instruments increasingly strong.Based on this, the paper introduces the current financial assets and compare with latest"financial instruments:classification and recognition", so that it can put forward some suggestions.Specifically,this paper is divided into five parts.Including:the introduction, comparative analysis for financial assets classification,the listed company financial assets classification present situation,influence on the listed company about financial assets classification,and the final part of this paper,the measures about dealing with problems and suggestions and enlightenments.Part I:Introduction.This part introduces the research background and significance of the research,and it can provide the basis for the necessity of research.At the some time,it introduces research methods.and finally,the paper introduces the domestic and foreign literature reviews,in order to systematically summaries the research content.Part II:Comparative analysis for financial assets classification.This part analyzes current financial assets form two aspects.On the one,it compares IASB in order to find out the differences in two kinds of accounting standards.On the other hand,it analyzes accounting and tax calculation about financial assets.Part III:The listed company financial assets classification present situation. This part analyzes the financial assets classification.Through Shanghai and Shenzhen, A shares listed company three years of financial statements,it finds the financial listed company is complicated, and the non-financial listed company is single.Finally,this part analyzes the current situation.Part IV:Influence on the listed company about financial assets classification. This part analyzes that the financial assets classification has influence on earnings management and influence on other aspects.Part V:The measures about dealing with problems and suggestions and enlightenments.This part introduces'The third Interpretations"which is issued by the ministry of finance in 2009.By in 2008,2009 and 2010 listed company financial statements,it is found that'The third Interpretations"produce what influence on the listed company.Then,this paper considers to merge the trading financial assets and available for sale financial assets,at the same time,this paper also puts forward specific accounting methods.