Dissertation > Excellent graduate degree dissertation topics show

The information content of the commercial banks accounting policy choices

Author: WangXiaoRong
Tutor: LuoYong
School: Chongqing Technology and Business University
Course: Accounting
Keywords: commercial bank Accounting Policy Choice Financial instruments accounting standards
CLC: F830.42
Type: Master's thesis
Year: 2011
Downloads: 69
Quote: 0
Read: Download Dissertation

Abstract


On Feb.15th,2006,China Ministry of Finance issued the new accounting standards for Business Enterprises. And among the 38 concrete rules, there are 4 concrete rules especially involved in financial instruments. The standards of financial instruments stipulated the classification,recognition,measurement,reporting and disclosure of financial instruments in detail. So accounting information disclosure in banking industry has made a unified standards. There is a larger choice space in classification and re-classification, fair value options, provision of financial assets impairment, risk disclosure of the financial instruments. The managers of the banks can use them to coordinate and balance safety,liquidity and profitability of capital.Therefore,it is worth concering that the accounting information of commercial bank whether reflects its capital fluidity, security and profitability or not.This paper describes the research status of the domestic and international accounting standards of the financial instruments, analing the influence of accounting policy choice of commercial bank.On this basis, the author selects shenzhen, Shanghai pudong development bank, Huaxia bank, Minsheng bank and China merchants bank as cases to reflect the bank’s flow ratios, capital adequacy and net assets yield, then analing accounting policy implementation effect of commercial bank. Through the sample bank’s financial data from 2005 to 2009, the author calculated and contrasted the financial indicators,concluded that the choice of accounting policies of commercial Banks impacts liquidity, safety and profitability .In order to control the enterprise using financial instruments of policy choice space to gain deal,and improve the usefulness of accounting information, this paper drew lessons from international accounting standards on financial tools relevant provision, and combined with actual situation in China, then put forward several suggestions on improving financial instruments accounting standards.

Related Dissertations

  1. Alleviate the Financial Dilemma of Small and Medium-sized Enterprises System Design,F276.3
  2. The Research of Application and Design of ABCM to JS Bank,F830.42
  3. A Study of CCB LiaoNing Branch in Developing Investment Banking,F832.2
  4. A Study of Rating System of China’s Commercial Bank Technique Risk,F224
  5. Chinese policy banks, commercial legal research,F832.3
  6. Our Country Commercial Bank Asset Custody Research,F832.2
  7. On Strengthening the countermeasures of China 's city commercial banks business innovation,F832.2
  8. Research on the Strategy of the Commercial Bank in International Business and Risk Management,F832.2
  9. The Measurement of Operation Efficiency of China’s Commercial Banks,F832.33
  10. Research on the Operational Risk of Commercial Banks in China,F832.2
  11. Third-party payment companies and other commercial organizations to win-win model,F724.6
  12. China 's commercial banks regulated by the laws of the challenges in the context of financial innovation and Countermeasures,D922.281
  13. Study on the Economic Consequence of Accounting Standards,F233
  14. Research on Micro-lending Expansion of Dongying City Commercial Bank,F832.4
  15. The Effect of Credit Rationing in Transition Economy to the Validity of Monetary Policy in China,F832.4
  16. The Influence of the Structure of Loans on the Bank Performance,F832.4
  17. The Study of the SME Credit Management of Commercial Banks in Yunnan,F832.4
  18. Commercial Bank Credit Risk Management in the Background of the Credit Surge,F832.4
  19. A Study on Credit Risk Stress Testing in Commercial Bank of China,F832.4
  20. The Research on Application of Supply Chain Finance in Commercial Bank Credit for SMEs,F276.3

CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Banking > Bank Accounting
© 2012 www.DissertationTopic.Net  Mobile