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衍生金融工具是金融创新衍生出的一种投资工具。本文从衍生金融工具确认标准的特殊性出发,分析衍生金融工具引起的计量模式的变化、公允价值定义的变化、收益确认标准和计量方法的变化,提出了把衍生金融工具纳入财务报表而进行的会计变革趋向。
Derivative financial instruments are an investment tool derived from financial innovations. Based on the particularity of the confirmation standards of derivative financial instruments, this paper analyzes the changes of measurement models, the changes of fair value definition, the recognition standards of earnings and the changes of measurement methods caused by derivative financial instruments, and puts forward the method of incorporating derivative financial instruments into the financial statements Accounting trends tend to change.