摘要
通过对衍生金融工具发展沿革、基本概念、分类、特点的阐述,结合国际会计准则和我国会计准则的对衍生金融工具的有关规定,笔者对衍生金融工具会计计量与确认、报表披露及准则适用提出了相关见解。
The paper discusses the evolution, basic concepts, classification, and features of derivative financial tools, and examines their stipulations by the international accounting principles and China＇s accounting principles. Their accounting calculation and confirmation, the disclosure of financial reports and the rules of disclosing have been put forward; hence further discussion can he elicited.
出处
《南京工程学院学报（社会科学版）》
2006年第4期26-29,共4页
Journal of Nanjing Institute of Technology：Social Science Edition
关键词
衍生金融工具
理论
探讨
derivative financial tools
theory
discussion
