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衍生金融工具的确认与计量,是现代财务会计的一大难题。这一问题应该如何解决,备受各国会计界的关注。国际会计准则第39号和美国财务会计准则第133号在这方面率先取得了突破。IAS39的中译文已在《会计研究》1999年7-8期刊出。FAS133由于内容过多(共539段,239页),一时尚未见到译文。美国FASB主席的前执行助理Paul Pacter发表了一篇将IAS39同FASB的FAS133和其他有关准则的异同进行分项比较的短文(载Accounting International Magazine,June1999),现由厦大会计系研究生林浩译出,并请常勋教授进行了最后的校阅。希望此文的刊出,能对有兴趣研究衍生金融工具的读者了解FAS133的基本内容有所帮助。—葛家澍
The recognition and measurement of derivative financial instruments is a major challenge in modern financial accounting. How to solve this problem has drawn much attention from accounting circles in various countries. IAS 39 and US Financial Accounting Standards No. 133 took the lead in making breakthroughs in this area. The Chinese translation of IAS39 has been published in Accounting Research, July-August 1999. FAS133 due to excessive content (a total of 539 paragraphs, 239 pages), a moment have not seen the translation. Paul Pacter, former Executive Assistant to the FASB Chairman of the United States, published a short article (Accounting International Magazine, June 1999) comparing the IAS 39 with the FASB’s FAS133 and other similarities and differences. , And Professor Chang Xun conducted the final review. Hopefully, the publication of this article can help readers who are interested in researching derivative financial instruments to understand the basic content of FAS133. - Ge Jia Shu