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论文编号：	6959
作者编号：	2120123087
上传时间：	2014/12/9 6:42:34
中文题目：	IFRS10对银行理财产品会计处理影响的研究
英文题目：	The Research on Impact of IFRS10 on the Accounting Treatment of Bank Financial Products
指导老师：	孙广平
中文关键字：	IFRS10；银行理财产品；会计处理；影响
英文关键字：	IFRS10; financial products; accounting; influence
中文摘要：	银行理财业务经过多年的发展，已成为各商业银行经营战略的重点，但各银行间产品设计、业务流程、会计处理尚存在一定差异，商业银行、监管机构和投资者尚处在不断学习和完善过程的阶段。《国际财务报告准则第10号－合并财务报表》（IFRS10）对于合并准则进行了重大修订，且于2013年1月1日起生效，通常一项新准则开始实施时，总是会给财务报表编制者带来挑战与问题，目前会计实务界对其仍处在摸索与探讨的阶段。在上述背景下，新合并准则触发了我们对于各种创新形式的金融产品，是否应由发行或受托管理该产品的金融机构予以合并的思考和研究。鉴于此，IFRS10对商业银行理财产品的会计处理影响的研究具有重要现实意义。 本论文首先阐述了银行理财产品当前的产品结构、主流业务运作模式、会计核算、信息披露的情况；然后通过文献分析法、综合分析法解读IFRS10的关键概念，包括权力、可变动报酬、权力与报酬的联系等要素，总结其对银行理财产品会计处理的分析框架；随后以某银行为实例，在该框架下具体分析其2012年与2013年在会计处理、评估以及信息披露方面的不同，从而得出会计估计需要数据积累、增加披露成本，产品成立前需考虑银行端超额收益率，可能导致表内风险资产规模增加、资本充足率下降的影响；并在此基础上提出了对经营者、资本市场投资者、理财产品投资者、监管部门的建议，相关研究结论对于如何适当地将IFRS10运用于富有中国特色的银行理财产品实务是具有积极意义的。
英文摘要：	With development of bank wealth management business, financial products have become the focus of banking business strategy. But in practical operation, product design, business processes and accounting treatment of commercial banks are quite different. There is continuous learning and improvement process for commercial banks, regulators and investors. In addition, there are significant amendments of International Financial Reporting Standard 10--Consolidated Financial Statements (IRRS10) which is effective from January 1, 2013. The current accounting practice is still in the stage of exploration and discussion. Under such circumstance, new standard triggers the discussion about whether the various innovative financial products should be included into the consolidation scope of financial institutions. So the discussion on the accounting of the financial products of bank has important practical significance. This paper firstly states the product structure, main operation model, accounting treatment, information disclosure of the wealth management products. Then it aims to summarize an analytical framework for the accounting treatment of financial products via analysis of IFRS10 key concepts. Take a bank as an example, the paper contrasts its financial information before and after the implementation of the new standard, under the analytical framework. Raise the impact of IFRS10 amendments on accounting treatment of financial products, information disclosure. The accounting estimate needs data accumulation and the cost of disclosure is increased. The surplus yield rate should be taken into consideration beforehand. In addition, it may increase on-balance risk assets and make capital adequacy ratio down. At last, based on above analysis, the paper proposes suggestions to the operator, investors and regulators. The related study has positive significance on how to apply the IFRS10 wealth financial products under Chinese market environment properly.
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