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1、外文文獻：FAIRVALUEACCOUNTINGINTHEBANKINGSECTORTheFinancialInstrumentsJointWorkingGroup(JWG)ofStandardSettersissuedinDecember2000theconsultativedocumententitled“DraftStandardandBasisforConclusions–FinancialInstrumentsandSimilarItems”.TheDraftStandardreviewsandassessesanexten
2、siveuseoffairvalueaccounting(FVA)asthebasisforthevaluationofallfinancialinstrumentsinabank’sbalancesheet.TheworkoftheJWGislinkedtothelong-termstrategyoftheInternationalAccountingStandardsCommittee(IASC)–recentlyreplacedbytheInternationalAccountingStandardsBoard(IASB)–to
3、introduceacomprehensiveFVAframeworkfortherecognitionandmeasurementoffinancialinstruments.TheJWGinvitedcommentsontheDraftStandardfromallinterestedpartiesby30September2001.TheIASBwillevaluatethelong-termprospectsofFVAinthelightofthecommentsreceived.Thisnoteconveysthecomme
4、ntsoftheEuropeanCentralBank(ECB)onanimportantdimensionoftheproposalputforwardbytheJWG,notablytheapplicationofFVAtothebankingsector.AfterreviewingthemaininnovationsoftheDraftStandard,thenotefocusesonthecriticalaspectsassociatedwiththeapplicationofafullFVAregimetothebanki
5、ngsectorandpresentsapossiblewayforward.ThemaininnovationsoftheDraftStandardforthebankingsectorThepresentaccountingrulesforbanksintheEuropeanUniondistinguishbetweenfinancialinstrumentsheldfortradingpurposes(inthetradingbook)andthoseintendedtobeheldtomaturity(inthebanking
6、book).Instrumentsheldinthetradingbookarevaluedatmarketprices.Aprofitand/orlossarisingfromtherevaluationoftradingbookinstrumentsisrecognisedintheprofitandlossaccount.Theaccountingrulesforthetradingbooktherebytakeallmarketrisks(i.e.pricerisk,interestraterisk,foreignexchan
7、geriskandliquidityrisk)intoaccount.Bankingbookinstruments,bycontrast,arecarriedinthebalancesheetatthelowerofhistoricalcostandmarketvalue.Whereasalossonabankingbookinstrumentistransferredtotheprofitandlossaccount,unrealisedgainsarenotrecognisedandcantherefore-8-becomehid
8、denreservesinthebalancesheet.Therefore,theaccountingrulesforthebankingbookdonottakemarketrisksintoaccount(exce
