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Accounting Assignment:会计准则变更的影响

时间:2017-12-04 14:22来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
2008年,雷曼兄弟公司破产引发的灾难性金融危机很快就爆发了,把世界从繁荣的增长拖到了令人沮丧的停滞深渊,甚至是经济衰退。企业界和学术界进行了大量认真的讨论,力图找出造成金融危机的原因。人们普遍认为,银行和投资机构缺乏透明度,增加了它们的风险,是危机的主要驱动力之一。有人认为金融工具的滥用是对缺乏透明度的指责。会计作为一门实用的学科,旨在通过明确和正确的财务报告使组织更加透明,因此与解决金融危机密切相关。危机后的一年,世界各国领导人宣布财务报告的改进是在G20峰会上的需要。
 
Proposed Research Topic: IAS 39 and IFRS 9: the effects of changing accounting standards for financial instruments on the financial assets management of a commercial bank in Chong qing
 
Background:背景
 
In 2008, a catastrophic financial crisis ignited by the bankruptcy of Lehman Brothers Holdings soon had a full scale break-out and dragged the world from prosperous growth to excruciating abyss of stagnation, even recession. People in business and academic community took a great number of serious discussions striving to find the causes of the financial crisis. It is widely agreed that the lack of transparency in banks and investment houses which increased their risks is one of the major driving forces of the crisis(Compton, 2012). It is argued by Rohde(2011) that the abuse of financial instruments is to blame for the lack of transparency. Accountancy, as a practical subject meant to make organizations more transparent via clear and correct financial reports therefore is closely linked to the solution to the financial crisis. One year after the crisis, world leaders declared that improvements in financial report were needed at the G20 summits.(Chan, 2010)
 
In 2009, in response to the demand for improved financial reports, the new IFRS 9 was published as the replacement for IAS 39 to serve the purpose of regulating accountancy for financial instruments(IFRS, 2009; Chan, 2010). Some noticeable changes were made by IASB(international accounting standards board) to the new standards, particularly the classification of financial assets. IAS classify financial assets into 4 measurement groups, which is considered by Chan(2010) as one of the its drawbacks resulting in unnecessary complexity and internal inconsistency. However, according to IFRS 9, the number of categories is largely simplified and is cut down from 4 to 2: amortize cost and fair value. Currently, business organizations can choose which standards they would like to apply because the mandatory effective date of IFRS was canceled already(IFRS, 2009). What effects could the differences between the 2 standards exert on banks’a management of financial assets remains unknown. It has not been sufficiently studied in accounting literature yet. Although some studies are made with regard to IAS or IFRS as a whole, none of them are specifically on IFRS 9, let alone its effects on financial assets management. A study as this one is hence needed to fill in this gap.(责任编辑:BUG)


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