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The Research on Classification and Measurement of Financial Assets

Author: HanWenJing
Tutor: ChenBin
School: Guangxi University
Course: Business Administration
Keywords: financial assets classification measurement fair value
CLC: F830.42
Type: Master's thesis
Year: 2012
Downloads: 51
Quote: 0
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Abstract


The Financial instruments accounting standards issued by the Ministry of Finance of China in February2006, is consistent with IAS39. The banks and other financial institutions suffered a great shock during the global financial crisis2008. The fair value measurement has been accused by financial industry. By the urge of the relevant parties, The board of international accounting standards speeds up the pace of revising standards for fair value and IAS39and etc. The standards for classification and measurement of financial assets (IFRS9) has been formally issued in October2009and its effective date is1January2013. With the strategy of continued and overall convergence of Chinese and international standards, Chinese financial instruments standards will certainly enter the track of amendments, promulgated and implementation. This paper analyzes IFRS9from the aspects of the classification of financial assets, strict reclassification and expands scope of the fair value measurement with the economic consequences theory and stakeholder theory as a tool and base on the yearly data of Bank of China’s financial report. This paper also analyzes the possible impact to the entity’s financial assets structure and the net profit and shareholder’s equity when using IFRS9. Finally, this paper suggests that with the characteristics of emerging economy market, China should introduced relevant standards and guidelines for fair value as soon as possible, and Chinese enterprise especially The banks should adopt various measures actively to cope with the change of the standards of financial instrument.

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CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Banking > Bank Accounting
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