浅论金融工具公允价值计量对银行会计报表的影响摘 要摘要中国财政部发布的会计准则趋同路线图，在强调整体趋同的方向发展的同时，也提出要考虑中国作为新兴市场经济体的现实，在这方面，范围和程度的公允价值就是最好的例子。仔细选择公允价值在我国的适用范围和收敛的程度，不影响会计信息质量的国际财务报告准则，应该是这些问题，应该在中国的公允价值会计发展的考虑。由于金融工具的复杂性和市场价格的变化，传统的历史成本计量已不能满足投资者的需要。 然而，在 2008 次次贷危机中，公允价值计量对危机的出现和蔓延似乎起到推波助澜的作用，金融界一再指责。公允价值计量对金融业的影响是什么，以及未来是否应该继续使用？银行为代表，总结了相关的研究成果，并比较中美银行报表以便找到银行报表上的公允价值计量的影响，从而得出公允价值在银行有一定的影响，但在其先进的意义，更准确地反映银行的情况，我们应该促进公允价值计量。关键词：公允价值；银行；金融工具；会计计量；会计准则关键词： 公允价值，银行，金融工具，会计计量，会计准则Shallow theory of fair value measurement of financial instruments of bank accounting statementsABSTRACT China's Ministry of Finance issued accounting standards convergence roadmap in April 2010, emphasized in the overall convergence direction at the same time, also proposed to consider China as the reality of emerging market economies and, in this regard, the scope and extent of the fair value is the best example. Carefully choose the suitable range of fair value in our country and the degree of convergence, without sacrificing the quality of accounting information for the international financial reporting standards, should be those issues that should be considered in the development of China's fair value accounting.because of the complexity of financial instruments and the change of market price, the traditional historical cost measurement can not meet the needs of investors. However, in 2008 the subprime mortgage crisis, fair value measurement on t...
