| 关于衍生金融工具的会计问题思考 |
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| 引用本文： | 朱庆仙.关于衍生金融工具的会计问题思考[J].江苏经贸职业技术学院学报,2006(2). |
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| 作者姓名： | 朱庆仙 |
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| 作者单位： | 江苏经贸职业技术学院,江苏,南京,211168 |
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| 摘 要： | 衍生金融工具的会计确认应本着实质重于形式、充分揭示和相关性的原则,在合约签订之时,进行一次初始确认,在合约中载明的交易实现或完成时,应进行终止确认。在会计计量上,应采用公允价值作为基础。同时必须改进现有的会计报表模式,重新制定财务信息披露规范,加强衍生金融工具的会计信息披露。
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| 关 键 词： | 衍生金融工具 会计确认 会计计量 信息披露 |
On the Accounting Problems of the Derived Financial Tools |
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| Authors: | ZHU Qing-xian |
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| Abstract: | The accounting confirmation of the derived financial tools should accord with the principles of the superiority of substance to form,full announcing and relevancy.While signing a contract,we should conduct an initial recognition.When realizing or accomplishing the transaction contained in the contract,we should conduct the final recognition.We should base our accounting measurement on the fair value.At the same time,we must improve the present patterns of accounting statements,reformulate the financial information disclosure standards and strengthen the accounting information disclosure of the derived financial tools. |
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| Keywords: | derived financial tools accounting confirmation accounting measurement information disclosure |
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