衍生工具会计准则：美国会计准则委员会的努力陈箭深衍生工具的广泛应用使现行会计模式受到了巨大挑战。按现行会计模式，衍生工具在会计报表上大都得不到体现，会计信息使用者无法直接从中了解企业真实的财务状况、衍生交易规模、所面临风险及其经济后果等重要信息。缺乏... Derivatives Accounting Standards: The American Accounting Standards Board’s Efforts Chen Jianshen Derivative tools are widely used to make the current accounting model has been a huge challenge. According to the current accounting model, most of the derivatives are not reflected in the accounting statements. Users of accounting information can not directly understand the real financial status of the enterprise, the scale of derivative transactions, the risks they face and their economic consequences. lack of...