IASB revises fair value of financial liabilities

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IASB revises fair value of financial liabilities

机译：IASB修订金融负债的公允价值

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The International Accounting Standards rnBoard has published a proposed set of changes in the accounting standards for financial liabilities to address what it calls the "counterintuitive" effects of fair value measurement. The proposal follows work that has already been completed on the classification and measurement of financial assets in the IFRS 9 standards for financial instruments. The IASB is proposing limited changes to the accounting for liabilities, with the changes mostly confined to the fair value option.

机译：国际会计准则委员会（International Accounting Standards rnBoard）已发布一套拟议的金融负债会计准则变更，以解决所谓的公允价值计量的“违反直觉”的影响。该提案是根据IFRS 9金融工具标准中有关金融资产分类和计量的工作而完成的。 IASB建议对负债会计进行有限的变更，这些变更主要限于公允价值选择。

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《Accounting Technology》 |2010年第8期|P.14|共1页
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IASB revises fair value of financial liabilities

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