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2006年2月15日,我国财政部发布了新的企业会计准则,准则中要求将金融衍生工具纳入交易性金融资产,按公允价值计量,公允价值的变动形成的利得和损失计入当期损益。按照传统的会计原则,衍生金融工具的会计核算均在表外披露和处理。随着衍生金融工具的迅猛发展,表外处理已经不能全面、及时、准确地反映交易者的风险信息。新准则明确要求金融企业将衍生金融工具纳入表内核算,而不是仅在表外披露。
On February 15, 2006, the Ministry of Finance promulgated a new Accounting Standard for Business Enterprises. The standard requires that financial derivatives should be included in the transactional financial assets and be measured at fair value. Gains and losses arising from the changes in fair value shall be recorded into the profits and losses of the current period. According to the traditional accounting principles, the accounting of derivative financial instruments are disclosed and processed off balance sheet. With the rapid development of derivative financial instruments, off-balance-sheet processing has failed to reflect the traders’ risk information in a comprehensive, timely and accurate manner. The new standard explicitly requires financial enterprises to include derivative financial instruments in the form of accounting, rather than just disclosed off balance sheet.