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新金融工具准则的变化与影响（汉英对照）
作者：丁启新 著
出版社：中国市场出版社
出版时间：2021-12-01
ISBN：9787509221174
定价：¥88.00
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内容简介
★★全面解读新金融工具准则的新变化与新规定以及对金融企业的影响★★ ■新金融工具准则对上市银行的影响 通过对51家上市银行财务报表的列报及披露进行研究，分析和归纳了新金融工具准则对上市银行金融资产分类与计量的实际影响。以上市银行的贷款业务和投资业务作为实施新金融工具准则的观察对象，以转换日的金融资产分类结果研究为基础，对转换日后两到三年的财务报表进行了追踪分析，评价了新金融工具准则实施后上市银行的金融资产分类结构的变化情况。 ■新金融工具准则对上市证券公司的影响 通过对38家上市证券公司财务报表的列报及披露进行研究，分析和归纳了新金融工具准则对上市证券公司金融资产分类与计量的实际影响。以上市证券公司的信用业务和自营业务作为实施新金融工具准则的观察对象，以转换日的金融资产分类结果研究为基础，对转换日后两到三年的财务报表进行了追踪分析，评价了新金融工具准则实施后上市证券公司金融资产分类结构的变化情况。
作者简介
丁启新 ■天职国际会计师事务所金融服务业务主管合伙人，上海财经大学会计学硕士，中国注册会计师，英国特许公认会计师，财政部国际化高端会计人才。 ■从事金融机构审计和咨询工作近20年，曾服务多家国内外大型金融机构，对金融机构业务、金融工具准则、保险合同准则等有较深的理解与研究。 天职国际会计师事务所 天职国际会计师事务所成立于1988年，是最早取得证券、期货业务资质的会计师事务所之一。历经30余年的成长，已成为中国知名的综合性会计师事务所。天职国际以服务央企和金融机构为特色，采用高度集中型一体化管理模式，按专业分工设置部门、按地域布局设立分所，人力资源、执业标准和利益分配完全统一，在中国注册会计师协会评选的“全国百强会计师事务所”中位列前十。
目录
第1章 导 论
1.1 新金融工具准则出台的背景和研究意义
1.1.1 出台背景
1.1.2 研究意义
1.2 国内外研究现状及文献综述
1.2.1 国内研究现状及文献综述
1.2.2 国外研究现状及文献综述
1.3 研究内容、研究思路和研究方法
1.3.1 研究内容
1.3.2 研究思路
1.3.3 研究方法
第2章 新金融工具准则的主要内容及变化
2.1 金融工具分类与计量的变化
2.1.1 新旧准则下金融工具分类与计量的变化
2.1.2 金融资产重分类的变化
2.1.3 金融负债分类与计量的变化
2.2 金融工具减值的变化
2.2.1 新旧金融工具减值模型的对比
2.2.2 金融工具减值范围的变化
2.3 嵌入衍生工具会计处理的变化
2.4 金融资产转移和终止确认的变化
2.5 套期会计适用性的变化
2.6 金融工具列报的变化
2.6.1 资产负债表的变化
2.6.2 利润表的变化
2.6.3 所有者权益变动表的变化
第3章 新金融工具准则在上市银行的应用与影响分析
3.1 新金融工具准则对上市银行金融资产分类的影响分析
3.1.1 信贷业务的分类情况分析
3.1.2 投资业务的分类情况分析
3.1.3 新旧准则下金融资产分类的变化分析
3.1.4 新金融工具准则转换日后金融资产分类的变化分析
3.2 金融资产减值情况分析
3.2.1 转换日减值情况分析
3.2.2 贷款阶段划分情况分析
3.2.3 贷款减值准备情况分析
3.2.4 金融投资减值准备情况分析
3.2.5 与贷款减值相关会计估计技术的披露
3.3 新金融工具准则实施对上市银行净资产的影响
3.4 新金融工具准则实施对上市银行利润表的影响
3.4.1 利润表结构分析
3.4.2 以摊余成本计量的金融资产终止确认收益变动分析
3.5 新金融工具准则实施对上市银行业务开展的影响
第4章 新金融工具准则在上市证券公司的应用与影响分析
4.1 新金融工具准则对上市证券公司金融资产分类的影响分析
4.1.1 新旧准则下金融资产分类的变化分析
4.1.2 新金融工具准则转换日后金融资产分类的变化分析
4.2 新金融工具准则对上市证券公司金融资产投资减值的影响分析
4.2.1 新金融工具准则对上市证券公司金融资产投资减值的影响分析——融出资金
4.2.2 新金融工具准则对上市证券公司金融资产投资减值的影响分析——买入返售金融资产
4.2.3 新金融工具准则对上市证券公司金融资产投资减值的影响分析——应收款项
4.2.4 新金融工具准则对上市证券公司金融资产投资减值的影响分析——债权投资
4.2.5 新金融工具准则对上市证券公司金融资产投资减值的影响分析——其他债权投资
4.2.6 新金融工具准则下金融资产减值阶段划分标准
4.2.7 与减值相关会计估计技术的披露
4.3 新金融工具准则对上市证券公司估值变化的影响分析
4.3.1 新旧准则下金融工具估值范围的变化
4.3.2 新金融工具准则转换日对上市证券公司估值调整的分析
4.4 上市证券公司新旧金融工具准则转换对净资产的影响
4.5 新金融工具准则对上市证券公司利润表的影响
4.5.1 利润表结构分析
4.5.2 以摊余成本计量的金融资产终止确认收益变动分析
4.6 新金融工具准则对上市证券公司管理模式的影响
第5章 新金融工具准则对财务报表影响的研究总结
参考文献
Chapter 1 Introduction
1.1??Research Background and Significance
1.1.1 Research Background
1.1.2 Research Significance
1.2??Research Status and Literature Review at Home and Abroad
1.2.1 Domestic Research Status and Literature Review
1.2.2 Overseas Research Status and Literature Review
1.3??Research Content， Research Thought and Research Method
1.3.1 Research Content
1.3.2 Research Thought
1.3.3 Research Method
Chapter 2 Main Contents and Changes in New Financial Instruments Standards
2.1??Changes in the Classification and Measurement of Financial Instruments
2.1.1 Changes in the Classification and Measurement of Financial Instruments under the Old and New Financial Instruments Standards
2.1.2 Changes in the Reclassification of Financial Assets
2.1.3 Changes in the Classification and Measurement of Financial Liabilities
2.2??Changes in Impairment of Financial Instruments
2.2.1 Comparison of Impairment Models for Old and New Financial Instruments
2.2.2 Changes in the Scope of Impairment of Financial Instruments
2.3??Changes in Accounting Treatment for Embedded Derivatives
2.4??Changes in Transfer and Derecognition of Financial Assets
2.5??Changes in the Applicability of Hedge Accounting
2.6??Changes in the Presentation of Financial Instruments
2.6.1 Changes in Balance Sheet
2.6.2 Changes in Income Statement
2.6.3 Changes in Statement of Change in Equity
Chapter 3 Application and Impact Analysis of New Financial Instruments Standards in Listed Banks
3.1??Impact Analysis of the New Financial Instruments Standards on the Classification of Financial Assets of Listed Banks
3.1.1 Analysis of the Classification of Credit Business
3.1.2 Analysis of the Classification of Investments
3.1.3 Analysis of Changes in the Classification of Financial Assets under the Old and New Financial Instruments Standards
3.1.4 Analysis of the Changes of the Classification of Financial Assets after the Transition Date of New Financial Instruments Standards
3.2??Analysis of Impairment of Financial Assets
3.2.1 Analysis of Impairment at the Date of Transition
3.2.2 Analysis of Loan Stage Division
3.2.3 Analysis of Loan Impairment Provisions
3.2.4 Analysis of Financial Investments Impairment Provisions
3.2.5 Disclosure of Accounting Estimation Techniques Related to Loan Impairment
3.3??Impact of the Implementation of the New Financial Instruments Standards on the Net Assets of Listed Banks
3.4??Impact of the Implementation of the New Financial Instruments Standards on the Income Statement of Listed Banks
3.4.1 Analysis of Income Statement Structure
3.4.2 Analysis of Changes in Income from Derecognition of Financial Assets Measured at Amortized Cost
3.5??Impact of the Implementation of the New Financial Instruments Standards on the Business Development of Listed Banks
Chapter 4 Application and Influence Analysis of New Financial Instruments Standards in Listed Securities Companies
4.1??Analysis of the Impact of the New Financial Instruments Standards on the Classification of Financial Assets Investments in Listed Securities Companies
4.1.1 Analysis of Changes in the Classification of Financial Assets under the Old and New Financial Instruments Standards
4.1.2 Analysis of Changes of the Classification of Financial Assets after Transition Date of the New Financial Instruments Standards
4.2??Impact Analysis of the New Financial Instruments Standards on the Impairment of Financial Assets Investments in Listed Securities Companies
4.2.1 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Margin Accounts Receivable
4.2.2 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Redemptory Monetary Capitals for Sale
4.2.3 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Receivables
4.2.4 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Debt Investments
4.2.5 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Other Debt Investments
4.2.6 Division Standard of the Impairment Stage of Financial Assets under the New Financial Instruments Standards
4.2.7 Disclosure of Accounting Estimation Techniques Related to Impairment
4.3??Impact Analysis of the New Financial Instruments Standards on Valuation Changes of Listed Securities Companies
4.3.1 Changes in the Scope of Financial Instruments Valuation under the Old and New Financial Instruments Standards
4.3.2 Analysis of Valuation Adjustments for Listed Securities Companies at the Transition Date to the New Financial Instruments Standards
4.4??Impact of the Transition into New Financial Instruments Standards on Net Assets of Listed Securities Companies
4.5??Impact of the Implementation of the New Financial Instruments Standards on the Income Statement of Listed Securities Companies
4.5.1 Analysis of the Structure of the Income Statement
4.5.2 Analysis of the Change of Termination Recognition Income of Financial Assets Measured by Amortized Costs
4.6??Impact of the New Financial Instruments Standards on the Business and Management Model of Listed Securities Companies
Chapter 5 Research Summary
References
1.1 新金融工具准则出台的背景和研究意义
1.1.1 出台背景
1.1.2 研究意义
1.2 国内外研究现状及文献综述
1.2.1 国内研究现状及文献综述
1.2.2 国外研究现状及文献综述
1.3 研究内容、研究思路和研究方法
1.3.1 研究内容
1.3.2 研究思路
1.3.3 研究方法
第2章 新金融工具准则的主要内容及变化
2.1 金融工具分类与计量的变化
2.1.1 新旧准则下金融工具分类与计量的变化
2.1.2 金融资产重分类的变化
2.1.3 金融负债分类与计量的变化
2.2 金融工具减值的变化
2.2.1 新旧金融工具减值模型的对比
2.2.2 金融工具减值范围的变化
2.3 嵌入衍生工具会计处理的变化
2.4 金融资产转移和终止确认的变化
2.5 套期会计适用性的变化
2.6 金融工具列报的变化
2.6.1 资产负债表的变化
2.6.2 利润表的变化
2.6.3 所有者权益变动表的变化
第3章 新金融工具准则在上市银行的应用与影响分析
3.1 新金融工具准则对上市银行金融资产分类的影响分析
3.1.1 信贷业务的分类情况分析
3.1.2 投资业务的分类情况分析
3.1.3 新旧准则下金融资产分类的变化分析
3.1.4 新金融工具准则转换日后金融资产分类的变化分析
3.2 金融资产减值情况分析
3.2.1 转换日减值情况分析
3.2.2 贷款阶段划分情况分析
3.2.3 贷款减值准备情况分析
3.2.4 金融投资减值准备情况分析
3.2.5 与贷款减值相关会计估计技术的披露
3.3 新金融工具准则实施对上市银行净资产的影响
3.4 新金融工具准则实施对上市银行利润表的影响
3.4.1 利润表结构分析
3.4.2 以摊余成本计量的金融资产终止确认收益变动分析
3.5 新金融工具准则实施对上市银行业务开展的影响
第4章 新金融工具准则在上市证券公司的应用与影响分析
4.1 新金融工具准则对上市证券公司金融资产分类的影响分析
4.1.1 新旧准则下金融资产分类的变化分析
4.1.2 新金融工具准则转换日后金融资产分类的变化分析
4.2 新金融工具准则对上市证券公司金融资产投资减值的影响分析
4.2.1 新金融工具准则对上市证券公司金融资产投资减值的影响分析——融出资金
4.2.2 新金融工具准则对上市证券公司金融资产投资减值的影响分析——买入返售金融资产
4.2.3 新金融工具准则对上市证券公司金融资产投资减值的影响分析——应收款项
4.2.4 新金融工具准则对上市证券公司金融资产投资减值的影响分析——债权投资
4.2.5 新金融工具准则对上市证券公司金融资产投资减值的影响分析——其他债权投资
4.2.6 新金融工具准则下金融资产减值阶段划分标准
4.2.7 与减值相关会计估计技术的披露
4.3 新金融工具准则对上市证券公司估值变化的影响分析
4.3.1 新旧准则下金融工具估值范围的变化
4.3.2 新金融工具准则转换日对上市证券公司估值调整的分析
4.4 上市证券公司新旧金融工具准则转换对净资产的影响
4.5 新金融工具准则对上市证券公司利润表的影响
4.5.1 利润表结构分析
4.5.2 以摊余成本计量的金融资产终止确认收益变动分析
4.6 新金融工具准则对上市证券公司管理模式的影响
第5章 新金融工具准则对财务报表影响的研究总结
参考文献
Chapter 1 Introduction
1.1??Research Background and Significance
1.1.1 Research Background
1.1.2 Research Significance
1.2??Research Status and Literature Review at Home and Abroad
1.2.1 Domestic Research Status and Literature Review
1.2.2 Overseas Research Status and Literature Review
1.3??Research Content， Research Thought and Research Method
1.3.1 Research Content
1.3.2 Research Thought
1.3.3 Research Method
Chapter 2 Main Contents and Changes in New Financial Instruments Standards
2.1??Changes in the Classification and Measurement of Financial Instruments
2.1.1 Changes in the Classification and Measurement of Financial Instruments under the Old and New Financial Instruments Standards
2.1.2 Changes in the Reclassification of Financial Assets
2.1.3 Changes in the Classification and Measurement of Financial Liabilities
2.2??Changes in Impairment of Financial Instruments
2.2.1 Comparison of Impairment Models for Old and New Financial Instruments
2.2.2 Changes in the Scope of Impairment of Financial Instruments
2.3??Changes in Accounting Treatment for Embedded Derivatives
2.4??Changes in Transfer and Derecognition of Financial Assets
2.5??Changes in the Applicability of Hedge Accounting
2.6??Changes in the Presentation of Financial Instruments
2.6.1 Changes in Balance Sheet
2.6.2 Changes in Income Statement
2.6.3 Changes in Statement of Change in Equity
Chapter 3 Application and Impact Analysis of New Financial Instruments Standards in Listed Banks
3.1??Impact Analysis of the New Financial Instruments Standards on the Classification of Financial Assets of Listed Banks
3.1.1 Analysis of the Classification of Credit Business
3.1.2 Analysis of the Classification of Investments
3.1.3 Analysis of Changes in the Classification of Financial Assets under the Old and New Financial Instruments Standards
3.1.4 Analysis of the Changes of the Classification of Financial Assets after the Transition Date of New Financial Instruments Standards
3.2??Analysis of Impairment of Financial Assets
3.2.1 Analysis of Impairment at the Date of Transition
3.2.2 Analysis of Loan Stage Division
3.2.3 Analysis of Loan Impairment Provisions
3.2.4 Analysis of Financial Investments Impairment Provisions
3.2.5 Disclosure of Accounting Estimation Techniques Related to Loan Impairment
3.3??Impact of the Implementation of the New Financial Instruments Standards on the Net Assets of Listed Banks
3.4??Impact of the Implementation of the New Financial Instruments Standards on the Income Statement of Listed Banks
3.4.1 Analysis of Income Statement Structure
3.4.2 Analysis of Changes in Income from Derecognition of Financial Assets Measured at Amortized Cost
3.5??Impact of the Implementation of the New Financial Instruments Standards on the Business Development of Listed Banks
Chapter 4 Application and Influence Analysis of New Financial Instruments Standards in Listed Securities Companies
4.1??Analysis of the Impact of the New Financial Instruments Standards on the Classification of Financial Assets Investments in Listed Securities Companies
4.1.1 Analysis of Changes in the Classification of Financial Assets under the Old and New Financial Instruments Standards
4.1.2 Analysis of Changes of the Classification of Financial Assets after Transition Date of the New Financial Instruments Standards
4.2??Impact Analysis of the New Financial Instruments Standards on the Impairment of Financial Assets Investments in Listed Securities Companies
4.2.1 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Margin Accounts Receivable
4.2.2 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Redemptory Monetary Capitals for Sale
4.2.3 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Receivables
4.2.4 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Debt Investments
4.2.5 Impact Analysis of New Financial Instruments Standards on the Impairment of Financial Assets Investments of Listed Securities Companies—Other Debt Investments
4.2.6 Division Standard of the Impairment Stage of Financial Assets under the New Financial Instruments Standards
4.2.7 Disclosure of Accounting Estimation Techniques Related to Impairment
4.3??Impact Analysis of the New Financial Instruments Standards on Valuation Changes of Listed Securities Companies
4.3.1 Changes in the Scope of Financial Instruments Valuation under the Old and New Financial Instruments Standards
4.3.2 Analysis of Valuation Adjustments for Listed Securities Companies at the Transition Date to the New Financial Instruments Standards
4.4??Impact of the Transition into New Financial Instruments Standards on Net Assets of Listed Securities Companies
4.5??Impact of the Implementation of the New Financial Instruments Standards on the Income Statement of Listed Securities Companies
4.5.1 Analysis of the Structure of the Income Statement
4.5.2 Analysis of the Change of Termination Recognition Income of Financial Assets Measured by Amortized Costs
4.6??Impact of the New Financial Instruments Standards on the Business and Management Model of Listed Securities Companies
Chapter 5 Research Summary
References
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