银行业资产负债表上为什么不区分流动资产与固定资产?
感谢朋友帮我找到这一问题的确切回答!!!以下内容出自CFA一级教材:
The separate presentation of current and non-current assets and liabilities enables an analyst to examine a company's liquidity position (at least as of the end of the fiscal period). Both IFRS and US GAAP require that the balance sheet distinguish between current and non-current assets and between current and non-current liabilities and present these as separate classifications. An exception to this requirement, under IFRS, is that the current and non-current classifications are not required if a liquidity-based presentation provides reliable and more relevant information. (这里看出上面两家银行采用的就是liquidity-based presentation)
A liquidity-based presentation, rather than a current/non-current presentation, is used when such a presentation provides information that is reliable and more relevant. With a liquidity-based presentation, all assets and liabilities are presented broadly in order of liquidity. Entities such as banks are candidates to use a liquidity-based presentation.
不过,对于为什么liquidity-based presentation更relevant and reliable,我还是不太明白,期待回答!!
2017年2月8日,再次更新:
2016CPA会计教材第十二章 第二节 资产负债表(三、资产和负债按流动性列报)中写道:对于一般企业(比如工商企业)而言,通常在明显可识别的营业周期内销售产品或提供服务,应当将资产和负债分别分为流动资产和非流动资产、流动负债和非流动负债列示,有助于反映本营业周期内预期能实现的资产和应偿还的负债。但是,对于银行、证券、保险等金融企业而言,有些资产或负债无法严格区分为流动资产和非流动资产,而大体按照流动性顺序列示往往能够提供可靠且更相关信息。
CPA教材的解释与IFRS的解释一致。