Research On Loan Impairment Accounting Of Commercial Banks

In new financial instruments criterion just promulgated background,this article on the basis of predecessors' research on rule of financial instruments,combined with new financial instruments standards continue to conduct the thorough research to the revision and application of the criteria,and select all financial assets in the industry accounted for the biggest Banks as the research object,observe its loan impairment of assets,asset impairment studies has been the focus of accounting academics,especially for qualified deposits of commercial Banks in our country,the accurate pricing of their loan assets not only related to the investor decision-making,also with all the safety of the residents deposit and liquidity problems.This paper focuses on decision usefulness,asset liability,principal-agent theory and signal asymmetry theory,the first combed the international accounting standards board revision of financial instruments in the process of recognition and measurement standards,the financial asset impairment model choice,and on the basis of reference to international financial reporting standards in our country,abandon the old rules have been theoretically loss method,choice of the new guidelines expected credit measurement of financial assets impairment loss model,embodies the counter-cyclical operation,alleviate the pro-cyclical effect problems of commercial bank lending itself,reflect the commercial bank loan asset quality,proactive,We will improve the resilience of commercial Banks to risks.Then,based on the analysis of the actual operation data of commercial Banks,relevant conclusions are drawn that the overseas listed commercial Banks are more cautious than the domestic and foreign listed commercial Banks in the provision of loan impairment.The expected credit loss model does have the function of alleviating procyclicality,but because the expected credit loss model USES more subjective judgment,it also brings operating space to the capital management and earnings management of commercial Banks.Accounting information disclosure is the research object of 35 commercial Banks in this paper.Finally,through the above research conclusions,how to further improve the expected credit loss model provision for loan impairment,reduce the implementation of standards leading to earnings management and capital management consequences and loan impairment accounting information disclosure put forward some feasible Suggestions.