Simplified Chinese: International Financial Reporting Standard IFRS 9 Financial Instruments (July 2014) - Financial Reporting / IFRS / GAAP - Accounting | Professional Bookshop

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Simplified Chinese: International Financial Reporting Standard IFRS 9 Financial Instruments (July 2014)

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2014年，国际会计准则理事会完成了其金融工具准则改进项目，发布了《国际财务报告准则第9号———金融工具》（以下简称《国际财务报告准则第9号》），将于2018年1月1日起生效，允许提前采用。

我国2006年发布的企业会计准则体系实现了与国际财务报告准则的趋同。2010年，财政部又发布了《中国企业会计准则与国际财务报告准则持续趋同路线图》。为借鉴国际财务报告准则完善我国企业会计准则体系，实现中国准则与国际财务报告准则的持续趋同，中国会计准则委员会组织人员对《国际财务报告准则第9号》进行了翻译。经国际财务报告准则基金会认可的中文翻译审核专家组审核，该准则中文版是国际财务报告准则基金会认可的国际财务报告准则官方译本，为国际财务报告准则基金会的正式出版物。
在翻译审校过程中，财政部会计司相关同志对本书译稿进行了校译。会计准则委员会副主任狄恺、财政部会计司副司长舒惠好和财政部会计司司长、会计准则委员会主任高一斌对全部译稿进行了审阅。本书最后由财政部部长助理戴柏华审定。

《国际财务报告准则第9号———金融工具》（汉英对照）由中国财政经济出版社于2015年11月出版发行，包含《国际财务报告准则第9号》及其示例、实施指南与结论基础的中文翻译与英文原文。

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