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如何在会计中确认、计量、记录与报告具有高风险、高收益特征的衍生金融工具活动,是传统会计面临的极大挑战。本文比较了FASB和IASC这两个会计组织对衍生金融工具的研究成果,并进行了评价,联系我国衍生金融工具发展的实际情况,提出了更好地制定我国衍生金融工具会计准则的设想。
How to confirm, measure, record and report derivative financial instruments with high risk and high yield in accounting is a great challenge to the traditional accounting. This article compares the research achievements of FASB and IASC, two accounting organizations on derivative financial instruments, and makes an assessment. In connection with the actual situation of the development of derivative financial instruments in our country, this article proposes the idea of making better the accounting standards for derivative financial instruments in China.