从IFRS看金融资产——证券投资的会计处理

国际财务报导准则(IFRS)即将成为全球资本市场唯一且最重要的共通语言,国内各部门及领域,从金融主管机关、会计制度的建制机构(会计研究发展基金会)、会计教师乃至各级会计从业人员……等,就在全面参与、重新学习的氛围中,无不为推动与国际会计准则(IAS)接轨的制度改革,全部动起来。受IFRS变动影响的范围及幅度,其中IFRS9规定的金融资产———证券投资的会计处理内容变动较大,因此,希望能藉由此内容整理与各位会计先行者分享。

To Review the Accounting Treatment of Financial Assets Investments in Securities from IFRS

IFRS is to become a common but the most important and unique language in global capital markets.The various domestic departments and areas,from the financial authorities,the accounting system formed bodies（the Accounting Research and Development Foundation）,accounting teachers,or even at all levels accounting practitioners....,are in the full participation of re-learning atmosphere to promote the connection of the reform of the system standards with the international Accounting standards（IFRS）.All are moving up.Influenced by the IFRS in terms of the scope and magnitude,IFRS9 has great changes in the accounting treatment of financial assets investments in securities.This paper intends to share the experience and understanding with the accounting pioneer.