摘要
衍生金融工具的会计计量问题一直是其会计核算的核心和难点 ,围绕金融工具的准则建设和国际协调 ,IASC作了大量工作。文章通过对IASC的讨论意见稿ED48、国际会计准则IAS32、IAS39等的形成过程及其主要内容的回顾与评述 ,对金融工具会计计量的国际准则建设进行了分析 ,认识到公允价值是金融工具唯一相关的计量属性 ,而金融工具国际会计准则的最终形成还需要艰辛的努力。
The accounting measurement of secondary financial instruments is the crucial problem of it's accounting process. IASC has worked hard in building up a set of international accounting standards of it. Based on a review of IASC's standard making work from ED48 and IAS32 to IAS39, the paper believes that fair value is the only measurement attribute for financial instruments, but there's still a long way in perfecting international accounting standards of financial instruments.
出处
《南华大学学报（社会科学版）》
2001年第1期21-24,共4页
Journal of University of South China(Social Science Edition)
关键词
衍生金融工具
会计计量
公允价值
secondary instruments
accounting measurement
fair value
