摘要
衍生金融工具的发展及其蕴涵的巨大风险 ,要求财务会计将其作为资产负债表项目进行适当的确认、计量和披露。
Financial accounting should include the derivative financial instruments in balance sheet items and make appropriate recognition,measurement and disclosure due to their great development and the tremendous risks contained.On solving specific accounting problems of derivative financial instruments,considerations should be given to the different nature and mode of transactions and the demands of conservatism principles.
出处
《华东经济管理》
2000年第4期80-81,21,共3页
East China Economic Management
关键词
衍生金融工具
会计处理
中国
derivative financial instruments
accounting processing
