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迄今为止,关于金融工具和衍生金融工具还缺乏公认的精确定义,金融界、会计准则制定机构都根据各自的理解下了适合自己的定义。金融工具早已在资产负债表内确认了,在表内确认衍生金融工具的问题则是长久以来讨论的热门问题。虽然无论国外还是按照我国的新企业会计准则衍生金融工具都已经在表内确认了,但还是有必要一如既往地重视金融工具和衍生金融工具在财务报表表下的披露问题。新企业会计准则与《金融企业会计制度》在某些方面发生了质的飞跃,与国际会计准则逐渐趋同,我国会计准则正逐步与国际接轨。
To date, there is a lack of a well-defined and definitive definition of financial instruments and derivative financial instruments. The financial sector and accounting standards-setting bodies have adopted their own definitions based on their respective understandings. Financial instruments have long been recognized in the balance sheet. Confirming the issue of derivative financial instruments in the table has been a hot topic for a long time. Although derivative financial instruments, both abroad and in accordance with our new accounting standards for business enterprises, have been identified in the table, it is still necessary to continue to attach importance to the disclosure of financial instruments and derivative financial instruments under the financial statements. The new enterprise accounting standards and the “financial enterprise accounting system” have undergone a qualitative leap in some aspects, gradually converging with international accounting standards, and our accounting standards are gradually becoming more and more in line with international standards.