汇丰控股金融资产公允价值运用问题的探讨.pdfVIP

目 录 0. 引言·····························································································1 0.1 研究的背景和意义····································································1 0.2 文献综述···············································································2 0.2.1 国内研究现状···································································2 0.2.2 国外研究现状···································································3 0.2.3 文献述评·········································································4 0.3 研究方法和思路·······································································4 0.4 论文基本框架··········································································5 1 金融资产计量及公允价值的基本理论··················································6 1.1 金融资产及其计量的概念···························································6 1.1.1 金融资产的定义和分类·······················································6 1.1.2 金融资产的特征································································8 1.1.3 金融资产的计量································································9 1.2 公允价值的概念·····································································12 1.2.1 公允价值的定义······························································12 1.2.2 公允价值的特征······························································14 1.2.3 金融资产中公允价值的运用···············································16 2 汇丰控股金融资产公允价值运用存在的问题和原因分析························20 2.1 汇丰控股背景综述··································································20 2.1.1 汇丰控股简介·································································20 2.1.2 汇丰控股发展情况··························································21 2.1.3 汇丰控股主要业务···························································22 2.2 汇丰控股金融资产中公允价值运用的现状 ···································23