摘要
按照现行财务理论,衍生金融工具很难纳入财务报告体系,大多数衍生金融工具都归为表外项目。这样的信息披露方式,根本无法达到报表使用者的需求。本文通过增设“衍生金融工具情况说明书”等方法对衍生金融工具的信息披露提出了改进措施。
According to the current financial principle, derivation financial instruments (DFI) is difficult to be brought into the Financial Report System. This kind of information revealing method can not meet the reader's needs at all. Author of this thesis tries to create some improvement means for the DFI on information revealing by adding 'DFI Instruction'.
出处
《天津商学院学报》
2005年第4期24-26,共3页
Journal of Tianjin University of Commerce
关键词
衍生金融工具
金融资产(负债)
非金融资产(负债)
信息披露
derivation financial instruments
finance capital (debt)
non-finance capital (debt)
information revealing
