衍生金融工具会计准则发展的特征与启示

The Characteristics and Revelation of the Development About Derivate Financial Instruments Accounting Standard

运用路径依赖理论总结了FASB以及IASB关于衍生金融工具会计准则四个阶段的发展历史,分析了其发展特点及趋势,认为虽然采用国际准则具有很多优点,但基于我国的现实情况,在制定衍生金融工具会计准则时,要循序渐进、分批制定,而不能盲目与国际接轨。

This paper sums up the four stages of the accounting standunt history about Derivate Financial Instruments of the FASB and the IASB and analysis on its characteristics and tendeney. The arguments put in the paper are that the best way is to do it step by step and not to be the same with the accounting standard of IASB.