企业衍生金融工具的会计列报和披露研究——我国金融工具会计准则与财务报表列报准则的衔接

Research on Accounting Report and Disclosure of Enterprises' Derivative Financial Instruments——the Connection between Chinese Accounting Standards of Financial Instruments and Financial Statement Report

笔者就我国金融工具四项会计准则中对企业衍生金融工具业务在会计确认、计量、列报和披露中存在的难点问题以及与相关准则衔接等疑难,提出具体的操作指引,以期指导我国企业衍生金融工具业务的会计核算实务,并对财政部相关准则指南中尚未解决的会计核算实务提供有益的补充,完善我国企业衍生金融工具业务会计核算技术体系。

This paper analyzes some difficult problems about accounting identification, measurement, report and disclosure of the derivative financial instruments that exist in the four accounting standards of financial instruments. Also, we discuss the connection between accounting standards of financial instruments and financial statement report. This paper attempts to provide the operational guide, guides the accounting practice of the derivative financial instruments, makes helpful supplements on guidelines published by the Ministry of China, and perfects the technical system of accounting measurement of derivative financial instruments.