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The Research on Accounting Information Disclosure of Derivatives Financial Instruments in Commercial Bank

Author: LuoZuoZuo
Tutor: LiuWanLi
School: North China University of
Course: Business management
Keywords: Listed banks New accounting standards Derivatives Fair value Information disclosure
CLC: F830.42
Type: Master's thesis
Year: 2009
Downloads: 512
Quote: 3
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Abstract


In recent years, a lot of financial disasters are related to misusing of derivative financial instruments. People who work in financial field must realize the enormous risks which are implied in the derivative financial instruments. How to disclose the derivation effectively and how to create the theory of accounting recognition and measurement must be concerned badly in the traditional accounting principles and accounting practices.This paper recalls the definition, characteristics and the theoretical risk principles. it also analyses the goal of accounting reports and the quality characteristics of China’s listed banks. This analysis provides the basis theory for researching question of disclosing derivative financial instrument accounting information.As a basis, this thesis analyzes the changes which are about the derivative accounting practices of commercial listed banks in the new accounting standards. Meanwhile, with taking a financial report of 7 listed banks as an example, this thesis analyzes in detail the influences on the financial report of listed banks according to the new accounting standards. By means of this research, we find that this change led to the progress and expose the business conditions more really. At the same time, this change also causes some problems. This thesis uses qualitative combining quantitative analysis method to research the problems of disclosing derivative financial instruments in the listed banks according to the new accounting standards: when the derivatives are measured into balance-sheet, the relative financial data will vibrate more drastically; As a result of hard using of fair value, disclosure of information "comparability" and "reliability" have been affected; As a result of low quality and low judgment, accountant make the information disclosure statement is not sufficient.In order to the results of researching derivatives, this thesis makes recommendations of derivatives accounting information disclosure system in China’s listed banks, such as: increasing the content of the disclosure; improving the disclosure form and means and so on. Finally, this thesis also takes advice in improving quality of accountant; strengthening internal control and internal audit and risk management. At the same time, some policies suggestions are put forward to the authorities on how to improve the supervision.

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