谁帮忙翻译段东西

来源：百度知道 编辑：UC知道 时间：2024/05/28 19:45:30
在衍生金融市场高速发展的今天，关于衍生金融工具计量标准一直是会计界所关心的问题.通过一段时间的研究,以FASB(美国财务会计准则委员会)与IASC(国际会计准则委员会)为首的国际会计界认为公允价值是衍生金融工具计量标准的最佳选择.《衍生工具和套期活动的会计处理》中明确指出：公允价值是计量金融工具的最佳属性，对于衍生工具而言，公允价值是唯一相关的计量属性。《金融工具：确认和计量》中也提出，对金融工具更多地使用公允价值。）
     然而对于我国来说,公允价值计量衍生金融工具还是一个比较新的概念,用的多的还是历史成本法的计量,历史成本法有其优点但是同时缺点也不少.而公允价值法计量是现在比较先进的计量方法,我认为在计量衍生金融工具方面是很值得运用的.在加上衍生金融工具的特点,所以用公允价值计量还是有其必要性的.

The rapid development of derivative financial market today, on derivative financial instruments measure the accounting profession has always been issues of concern. Through a period of study to FASB (Financial Accounting Standards Board, the United States) and the IASC (International Accounting Standards Board) headed by the international The accounting profession that is the fair value of derivative financial instruments measure the best choice. "Derivatives and hedging activities of the accounting treatment" explicitly pointed out: fair value measurement of financial instruments is the best attribute, derivatives, fair value is the only relevant measurement attribute. "Financial Instruments: Recognition and Measurement" also suggested that greater use of financial instruments fair value. ) But for China, the fair value of derivative financial instruments is still a relatively new concept, with the number of law or the historical cost of the measures, the histor