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来源:百度知道 编辑:UC知道 时间:2024/05/22 03:13:53
随着我国加入WTO后金融业得到全面开放,越来越广泛的衍生金融工具的应用对我国的会计产生了极大的影响。本文就衍生金融工具对现行财务会计体系在会计确认标准、会计计量原则、对会计报表的影响方式以及会计信息披露等方面进行研究,并通过实例来分析。结合国际会计准则委员会(IASB)和美国财务会计准则委员会(FASB)的最新成果,提出适合我国国情的衍生金融工具会计确认、计量和披露的原则和方法,以推动我国的衍生金融工具会计的发展和完善。

As the financial circles after the accession to the WTO of our country is opened in an all-round way, the application of more and more extensive derivative has a great impact on accountant of our country. This text confirm the standard in the accountant on derivative to current financial accounting system, the accountant measures respects such as the principle, way of impact on accounting statement and accounting disclosure of information,etc. and carries on research, and analyze by embodiment. Combine the newest achievement of International Accounting Standard committee (IASB) and financial accounting criterion committee of U.S.A. (FASB), principle and method which the derivative accountant who puts forward the suitable national conditions of our country confirms, measures and reveals, in order to promote development and completion of the derivative accountant of our country.