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ID:12463777
大小:85.51 KB
页数:39页
时间:2018-07-17
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1、公允价值计量属性与上市公司利润外文翻译英文原文:FAIRVALUEACCOUNTINGINTHEBANKINGSECTORMaryPacaperscuTheFinancialInstrumentsJointWorkingGroup(JWG)ofStandardSettersissuedinDecember2000theconsultativedocumententitled“DraftStandardandBasisforConclusions–FinancialInstrumentsandSimilarItems”.TheDraftStandardreviewsa
2、ndassessesanextensiveuseoffairvalueaccounting(FVA)asthebasisforthevaluationofallfinancialinstrumentsinabank’sbalancesheet.TheworkoftheJWGislinkedtothelong-termstrategyoftheInternationalAccountingStandardsCommittee(IASC)–recentlyreplacedbytheInternationalAccountingStandardsBoard(IASB)–t
3、ointroduceacomprehensiveFVAframeworkfortherecognitionandmeasurementoffinancialinstruments.TheJWGinvitedcommentsontheDraftStandardfromallinterestedpartiesby30September2001.TheIASBwillevaluatethelong-termprospectsofFVAinthelightofthecommentsreceived.ThisnoteconveysthecommentsoftheEuropea
4、nCentralBank(ECB)onanimportantdimensionoftheproposalputforwardbytheJWG,notablytheapplicationofFVAtothebankingsector.AfterreviewingthemaininnovationsoftheDraftStandard,thenotefocusesonthecriticalaspectsassociatedwiththeapplicationofafullFVAregimetothebankingsectorandpresentsapossibleway
5、forward.I.ThemaininnovationsoftheDraftStandardforthebankingsectorThepresentaccountingrulesforbanksintheEuropeanUniondistinguishbetweenfinancialinstrumentsheldfortradingpurposes(inthetradingbook)andthoseintendedtobeheldtomaturity(inthebankingbook).Instrumentsheldinthetradingbookarevalue
6、datmarketprices.Aprofitand/orlossarisingfromtherevaluationoftradingbookinstrumentsisrecognisedintheprofitandlossaccount.Theaccountingrulesforthetradingbooktherebytakeallmarketrisks(i.e.pricerisk,interestraterisk,foreignexchangeriskandliquidityrisk)intoaccount.Bankingbookinstruments,byc
7、ontrast,arecarriedinthebalancesheetatthelowerofhistoricalcostandmarketvalue.Whereasalossonabankingbookinstrumentistransferredtotheprofitandlossaccount,unrealisedgainsarenotrecognisedandcanthereforebecomehiddenreservesinthebalancesheet.Therefore,theaccountingrulesforthebankingbookdono
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