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衍生金融工具会计在我国尚处于研究阶段,还没有正式的准则出台。本文将在充分借鉴西方发达国家有关衍生金融工具的经验及国际会计准则的若干规定的基础上,提出在我国应用衍生金融工具是财务会计改进的一些理论构想。针对衍生金融工具中的新概念,衍生金融工具的确认、计量,衍生金融工具中的报告体系,信息披露等问题做了一些有益的探索。
Derivative financial instruments accounting in our country is still in the research stage, there is no formal guidelines introduced. This article will make full use of the experience of derivative financial instruments in western developed countries and some rules of international accounting standards, and put forward some theoretical ideas about the application of derivative financial instruments in our country to improve financial accounting. Some useful explorations have been done on the new concepts in derivative financial instruments, the confirmation and measurement of derivative financial instruments, the reporting system in derivative financial instruments, and the disclosure of information.