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从2005年起,欧洲的上市公司(包括银行)都必须采用国际会计准则(IAS)编制和呈报合并财务报表。这些准则,特别是它们所提出的对金融工具的计价方法,将会对欧洲银行业产生重大影响。本文回顾了目前存在的争论和在银行业中推广公允价值会计所带来的影响,并通过考察来自银行业以外的冲击如何根据新准则在财务报表中得以体现,进一步分析了新准则可能对金融稳定性产生的后果。国际会计准则的应用将导致银行经营方式的变化,例如同客户的关系、所提供产品的类型及风险管理实务的改变。总之,新会计规范将会影响到银行的金融中介作用的发挥,以及金融风险在经济主体之间的分布。
Since 2005, European listed companies (including banks) must adopt the International Accounting Standards (IAS) to prepare and present the consolidated financial statements. These guidelines, and in particular their proposed pricing of financial instruments, will have a significant impact on European banking. This paper reviews the current controversy and the impact of promoting fair value accounting in the banking industry and examines how the impact from outside the banking industry can be reflected in the financial statements in accordance with the new standard. It further analyzes the possible impact of the new standard on the financial The consequences of stability. The application of IAS will result in changes in the way banks operate, such as their relationships with customers, the types of products offered, and the changes in risk management practices. In short, the new accounting norms will affect the bank’s role as a financial intermediary, and the distribution of financial risks among economic agents.