I新金融工具准则对金融资产分类计量的影响摘 要2008 年爆发了经济危机，使当时国际上的会计金融工具准则引发一堆人的怀疑，在当时金融危机的情况下，国际金融组织在各界的推动下对国际金融工具准则提出了修改。随着我国经济的快速发展，旧的会计准则也难以适应、调节市场的一系列疑难杂症，这对我们的市场的发展是不利的，二零一七年我国根据当时的市场情况财务部也决定修改、发布了新《企业会计准则第 22 号—金融工具确认和计量》、《企业会计准则第 23 号—金融资产转移》和《企业会计准则 24 号—套期会计》等系列金融工具准则，并于 2018 年开始实施新准则。关键词：金融工具；金融资产；公允价值变动计量；会计准则IIThe impact of the new financial instrument standard on the classification of financial assetsAbstractIn 2008, the economic crisis broke out, which made people doubt the then international financial instruments standards. Under the promotion of various circles, international financial institutions made corresponding changes to the then international financial instruments standards. With the rapid development of economy in our country, the old accounting standards can also be difficult to adapt to a series of incurable diseases, regulate the market, it is unfavorable to the development of our market, so in 2017 the Ministry of Finance in China, released a new revision to the accounting standards for enterprises no. 22 - recognition and measurement of financial instruments, the accounting standards for enterprises no. 23 - transfer of financial assets and the accounting standards for enterprises no. 24 - hedging accounting "series of financial instruments such as guidelines, and in 2018 started the implementation of the new guidelines.This paper mainly studies the main changes of the new financial instrument criterion compared with the old financial instrument criterion. Compared with the old financial instrument...
