摘要
衍生金融工具是一种以基础金融工具为基础而创新的金融合约 ,传统的历史成本会计不能满足衍生金融工具的计量 ,公允价值是衍生金融工具最为相关的计量属性 ,必须以公允价值取代历史成本对衍生金融工具进行计量。
Derivative Financial Implement is a financial contract innovated on the basis of general financial implement. Conventional historical cost accounting cannot meet the calculation of derivative implement. Impartial value is the attribute of calculation which is closely related to that of derivative financial implement,therefore,impartial value must replace historical cost to calculate derivative financial implement.This article introduces the development of the research in the calculation of derivative financial implement in other countries and points out some problems to be solved.
关键词
衍生金融工具
会计计量
历史成本
公允价值
derivative financial implement accounting calculation historical cost impartial value relativity
