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二十世纪七十年代后,随着布雷顿森林体系瓦解、金融自由化等对世界经济的强烈冲击,国际金融市场上的风险开始急剧增加。为了规避和分散风险,衍生金融工具应运而生并得到了迅猛的发展。与此同时,也对传统会计理论提出了新的挑战。能否及时、准确地反映出衍生金融工具所蕴含的价值和风险更显得尤为重要。为此,许多会计组织都对传统会计理论进行了改革,以使会计信息更能符合决策者的要求。本文拟对衍生金融工具会计处理中的确认问题进行探讨。
After the seventies of the 20th century, with the collapse of the Bretton Woods system and the financial crisis caused by the liberalization of the world economy, the risks on the international financial market began to increase sharply. In order to avoid and diversify risks, derivative financial instruments have emerged and have been rapidly developed. At the same time, it also poses new challenges to the traditional accounting theory. Whether the timely and accurate reflection of the value and risk inherent in derivative financial instruments is even more important. To this end, many accounting organizations have reformed the traditional accounting theory so that accounting information can better meet the requirements of policy makers. This article intends to confirm the issue of accounting in derivative financial instruments.