Engineering
8 years ago

New accounting system simplifies financial instrument risk measurement and classification.

Jinrong luntan
The Risk Measurement,Classification System and Fair Value of Financial Instrument
XU Zhi-shen

Paper Summary

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The accounting standard for financial instruments is complex due to the various risks involved. The current system uses different measurement methods based on classification. A simpler one-dimensional fair value measurement system is seen as the future goal. Research shows that using fair value doesn't make measuring financial instruments more complex and aligns with comprehensive risk management. It's important to focus on studying fair value elements, handling uncertain due dates and credit risks, and improving information transparency.