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近年来,衍生金融工具在国际金融市场上掀起轩然大波,具有230多年历史的英国巴林银行倒闭及美国最富庶县之一的加州奥兰治县申请破产保护,均咎于衍生金融工具交易。除了上述焦点以外,许多国际性大公司从事衍生金融工具均出现了巨额损失。由此可见衍生金融工具在国际金融市场上的重要性。衍生金融工具的高回报固然诱人,但与之相随的高风险更为惊人。如何对衍生金融工具进行会计揭示,业已成为理论与实务界共同关注的焦点。一、衍生金融工具的基本类型国际会计准则委员会(IASC)在第48号征求意见稿“金融工具”中将金融工具定义为“能产生某一主体
In recent years, derivative financial instruments have caused a great uproar in international financial markets. The bankruptcy of the 230-year-old British bank of Bahrain and Orange County, California, one of the richest counties in the United States, filed for bankruptcy protection, all blamed on derivative financial instrument transactions. In addition to the above focus, many international corporations have incurred huge losses in derivative financial instruments. This shows the importance of derivative financial instruments in the international financial markets. The high returns from derivative financial instruments are tempting, but the high risks associated with them are even more alarming. How to conduct accounting disclosure on derivative financial instruments has become a common focus of both theory and practice. I. Basic Types of Derivative Financial Instruments The International Accounting Standards Board (IASC) defines a financial instrument as a ”financial instrument" in the Exposure Draft No. 48