|
|
|
|
|
|
|
|
|
|
|
|
|
| Notice by the Securities Association of China of Issuing Three Guidelines Including the Guidelines for the Valuation of Financial Instruments of Securities Companies | | 中国证券业协会关于发布《证券公司金融工具估值指引》等三项指引的通知 |
| (No. 216 [2018] of the Securities Association of China) | | （中证协发〔2018〕216号） |
| All securities companies: | | 各证券公司： |
In 2017, the Ministry of Finance revised the Accounting Standards for Business Enterprises No. 22—Recognition and Measurement of Financial Instruments, the Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets, the Accounting Standards for Business Enterprises No. 24—Hedge Accounting and other new standards for financial instruments. For the purposes of supporting the implementation of new standards, and providing guidance for securities companies to conduct valuation and impairment of financial instruments in a scientific and reasonable manner, the Securities Association of China developed the Guidelines for the Valuation of Financial Instruments of Securities Companies, the Guidelines for the Valuation of Equities of Non-listed Companies, and the Guidelines for the Impairment of Financial Instruments of Securities Companies, which have been voted through at the 8th meeting of the Sixth Council of the Securities Association of China, and are hereby issued.
．．．．．． | | 2017年，财政部修订了《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》、《企业会计准则第24号--套期会计》等新金融工具准则。为配合新准则的实施，指导证券公司科学、合理地对金融工具进行估值和减值，协会制定了《证券公司金融工具估值指引》、《非上市公司股权估值指引》及《证券公司金融工具减值指引》，已经协会第六届理事会第八次会议表决通过，现予以发布。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | | | | | | |
Scan QR Code and Read on Mobile
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. Lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials as we dynamically expand content.
|
|
|
|
|
|