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衍生金融工具,由于其交易的杠杆性,成为游离于传统财务报表之外的巨大潜在风险源,并对传统的历史成本会计体系提出挑战。针对这一问题,IASC和美国FASB对衍生金融工具采用公允价值会计。我国尚未制定衍生金融工具会计准则。鉴于我国的实际情况,建议对衍生金融工具交易实行表内历史成本计量、表外披露公允价值及其他相关信息的会计处理。
Derivative financial instruments, because of the leverage of their transactions, have become a huge potential source of risk free from traditional financial statements and challenge traditional historical cost accounting systems. In response to this issue, IASC and the U.S. FASB adopt fair value accounting for derivative financial instruments. China has not yet formulated accounting standards for derivative financial instruments. In view of the actual situation in our country, it is suggested that the accounting treatment of derivative financial instruments should be conducted on the historical cost measurement, the disclosure of fair value and other related information in the table.