With the further improvement and development of China's financial market, financial products have become more diverse. The expression and presentation of correlation information related to financial assets in financial statements have always been a hot topic in relevant industries. Since introducing the new accounting standards, the previous four major categories have been reduced to three, and the scope of fair value measurement has been expanded. Numerous improvements have been made to the original accounting standards, providing a more transparent and standardised theoretical framework for the accounting of financial assets. This is conducive to the standardised classification of financial assets, ensuring the accuracy and understandability in the measurement and accounting process. It also provides users with more objective and fair information on financial statements. This article mainly analyses the changes in the international accounting standards for financial assets and explores the impact of these changes on the development of banks. The aim is to provide reference opinions to ensure the accuracy of measuring bank financial assets.

Financial assets;New accounting standards;Bank development

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DOI： https://doi.org/10.62639/sspjiss01.20240101

Published： 2024