اندازه‌گیری و گزارش ارزش تسهیلات اعطایی بانکها

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا(س)

2 استاد گروه حسابداری، دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا(س)

3 دکترای حسابداری دانشگاه علامه طباطبایی

4 استادیار گروه مالی و بانکداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی

چکیده

بانک‌ها و موسسات اعتباری در تامین منابع مالی مورد نیاز واحدهای تجاری برای سرمایه‌گذاری و توسعه فعالیت‌های آنها نقش مهمی دارند. بنابراین، بانک‌ها در توسعه اقتصادی کشور‌ها سهم عمده‌ای را ایفا می‌کنند. علاوه بر این، تسهیلات اعطایی بانک‌ها اصلی‌ترین دارایی آنها در ترازنامه به شمار می‌رود که پس از بحران مالی جهانی اخیر، چگونگی اندازه‌گیری و افشای ارزش وام‌های بانک‌ها از اهمیت زیادی برخوردار شده است. در این مقاله مبانی ارزشیابی وام‌های بانکی شامل بهای تمام شده تاریخی منقضی شده و ارزش منصفانه و همچنین دیدگاه‌های کمیته نظارت بانکی بازل، هیات تدوین استانداردهای بین‌المللی گزارشگری مالی، هیات تدوین استانداردهای حسابداری مالی آمریکا و بانک مرکزی ایران برای اندازه‌گیری و گزارشگری ارزش وام‌های اعطایی بانک‌ها ارایه شدند. پس از بحران مالی اخیر، گرایش به سوی اندازه‌گیری و گزارشگری رویکرد آینده‌نگر زیان‌های اعتباری مورد انتظار به جای رویکرد گذشته‌گر زیان تحقق یافته بوده است که باعث حرکت از روش بهای تمام شده تاریخی به سوی اندازه‌گیری و افشای ارزش منصفانه وام‌های بانکی شده است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Measuring and Reporting Values of Bank Loans

نویسندگان [English]

  • Mina Moghadasi Nikjeh 1
  • Rezvan Hejazi 2
  • Morteza Akbari 3
  • Mohammad Ali Dehghan Dehnavi 4
3 CEO of QMB Bank
4 Assistant Prof. of Finance and Banking, Allameh Tabataba’i University, Faculty of Management and Accounting
چکیده [English]

Banks and financial institutions have a crucial role in financing business entities to develop their investing and business activities. Hence, banks significantly contribute to the economic development of the countries. Moreover, loans are the most significant assets of a bank and measuring and disclosing loans values have become of considerable importance after the recent financial crisis. In this paper, different bases for measuring and reporting the values of bank loans including amortized historical cost less incurred loss and fair value are explained and recognizing loans impairment approaches of the International Accounting Standards Board, the Financial Accounting Standards Board of USA, the Basel Committee on Banking Supervision, and the Central Bank of Islamic Republic of Iran are presented. Recognizing loans impairment using a forward-looking approach of expected credit loss instead of using past-due information approach of incurred loss has led to movement towards measuring and reporting fair values of banks loans.

کلیدواژه‌ها [English]

  • loans
  • Historical cost
  • Fair value
  • Expected credit loss
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