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国际金融市场上因操作衍生金融工具而导致严重亏损以致破产的事例表明:衍生金融工具巨大风险的产生与会计相关信息未能及时计量和披露有着密切联系。因此,对衍生金融工具的高风险和不确定的报酬如何在会计中予以确认、计量、披露成为一个值得研究的重要课题。
The cases of serious losses caused by the operation of derivative financial instruments in international financial markets leading to bankruptcy indicate that the great risk of derivative financial instruments is closely linked to the failure to timely measure and disclose accounting related information. Therefore, how to recognize, measure and disclose the high-risk and indecisive remuneration of derivative financial instruments in accounting has become an important subject worth studying.