论商业银行实施新会计准则的难点及对策（Difficulties and Countermeasures of implementing new accounting standards in commercial banks）.docVIP

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论商业银行实施新会计准则的难点及对策（Difficulties and Countermeasures of implementing new accounting standards in commercial banks）.doc

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论商业银行实施新会计准则的难点及对策（Difficulties and Countermeasures of implementing new accounting standards in commercial banks）

论商业银行实施新会计准则的难点及对策（Difficulties and Countermeasures of implementing new accounting standards in commercial banks） Difficulties and Countermeasures of implementing new accounting standards in commercial banks 09-13 Abstract: at present, Chinas listed banks have in the bank statements and the implementation of the new accounting standards, according to the new standards, determine the future of accounting policy and accounting method, transformation of relevant business system also underway. This paper briefly expounds the current situation, difficulties and Countermeasures of the implementation of new accounting standards in listed banks in china. Key words: commercial bank management; new accounting standards; status quo; Countermeasures I. achievements achieved in the implementation of new accounting standards by listed banks in China (I) complete the conversion of reports and effectively promote the development of information systems. All have been basically through the report conversion method to implement the new guidelines, and are constantly working to promote the transformation of the accounting system of the new accounting standards based on a business accounting system is realized based on the new accounting standards. (two) reclassification of financial assets and financial liabilities. Each of the banks has, in accordance with the requirements of the new accounting standards, no longer classifies the financial assets and financial liabilities in accordance with the time limit, but begins to classify them according to their purposes and wishes. The banks have the bond investment into trading, available for sale, held to maturity and receivables bond assets; financial liabilities divided by fair value variables and the variation of financial liabilities, is included in the current profits and other financial liabilities two. (three) adopt fair value model. The banks have changed the past single historical cost measurement model according to the new accounti