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| 新旧金融资产准则下企业对股票进行报表列报的研究 摘 要 随着社会主义市场经济的发展，对金融工具的相关会计处理成为了研究的重点内容之一，同时如何对金融工具的会计信息处理以及如何提高会计信息的质量便成为了重点的研究内容。出于以上的考虑财政部于2017年3月重新修订发布《企业会计准则第22号——金融工具确认和计量》《企业会计准则第23号——金融资产转移》和《企业会计准则第24号——套期会计》等三项金融工具会计准则，随后，于2017年5月2日，财政部修订发布了《企业会计准则第37号——金融工具列报》，并于2018年1月1日起实施。股票作为最基本的金融工具，本文通过对Z公司持有的股票在金融工具准则修订前、后在财务报表中的列报差异的阐述，反映了修订后准则的先进性。并得出相应结论。 关键词：金融资产准则；Z企业；股票列报；发展前景. Abstract With the development of socialist market economy, the accounting treatment of financial instruments has become one of the key contents of the research. At the same time, how to deal with the accounting information of financial instruments and how to improve the quality of accounting information have become the key contents of the research. Based on the above considerations, the Ministry of Finance revised and issued three accounting standards for financial instruments, namely, accounting standards for Business Enterprises No. 22 - recognition and measurement of financial instruments, accounting standards for Business Enterprises No. 23 - transfer of financial assets and accounting standards for Business Enterprises No. 24 - hedge accounting in March 2017. Subsequently, on May 2, 2017, the Ministry of Finance revised and issued the accounting standards for business enterprises No. 37 - presentation of financial instruments, which was implemented on January 1, 2018. Stock is the most basic financial tool. This paper expounds the difference between the stock held by Z company in the financial statements before and after the revision of the financial instruments standards, and reflects the advanced nature of the revised guidelines. And draw the corresponding conclusion. Key words: Financial assets standards；Z Enterprise；Stock presentation；development prospects |
