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本文主要通过如何对衍生金融工具进行确认、计量、会计揭示等方面的介绍,来说明衍生金融工具的会计核算与现行财务会计核算的差异,以期对衍生金融工具的会计核算有一种较为现实实用的认识。
This article mainly explains how to recognize, measure and disclose accounting of derivative financial instruments to illustrate the difference between financial accounting of derivative financial instruments and current financial accounting, in order to have a more realistic and practical accounting accounting of derivative financial instruments understanding.