商业银行表外业务会计处理（Accounting treatment of off balance sheet business of commercial banks）.docVIP

商业银行表外业务会计处理（Accounting treatment of off balance sheet business of commercial banks） Accounting treatment of off balance sheet business of commercial banks 2010-4-9 9:1 Fan Xiaoying [Abstract] according to the definition of the international business bank, a detailed analysis of the characteristics of the table outside the business, combined with our bank balance sheet business situation and summarizes the accounting treatment of the difficulties, and then from the definition of accounting principles and norms, unified macro sheet business and micro aspects of the single entry and double entry point of the combination of countermeasures and suggestions are put forward to improve the table outside the business accounting. Keywords bank; off balance sheet business; accounting; I. Introduction In recent years, with the development of financial market, the development of OBSA has become the main content of banking in western developed countries, create table business income has exceeded the table item of income. Since the end of 2006, with the further implementation of Chinas commitments to WTO, foreign banks gradually entered the Bank of China, the system of perfect business development industry has brought no small impact, and most of the Bank of China this understanding is not deep enough, accounting for off balance sheet business but there are some serious problems. Therefore, it is of great practical significance to study the accounting treatment of Bank off balance sheet business. Two, the international bank off balance sheet business scope and characteristics analysis The Basel committee will be defined as commercial bank balance sheet business refers to the commercial banks to engage in, according to the prevailing accounting standards is not included in the balance sheet, the balance is not affected, but can affect bank profits and losses of the current period, the change rate of return on assets of the bank business activities. It includes three types of guara