衍生金融工具会计计量问题探讨

Accounting Measurement of Financial Derivative Tools

以衍生金融工具的会计计量为研究对象,阐述了衍生金融工具的定义及特征,并结合衍生金融工具会计计量,对其3个发展模式作了简要说明;在分析比较现有的计量模式的基础上,提出我国衍生金融工具目前较为合理的计量模式是以公允价值计量为主,辅之以历史成本的混合计量模式。

Taking the accounting measurement of financial derivative tools as the research object, this paper expounds the definition and features of the financial derivative tools, and connecting with the accounting measurement of financial derivative tools, explains the three development modes of the accounting measurement of financial derivative tools, and based on analyzing and comparing the existing measurement modes, points out that the more rational measurement mode of our country＇s the accounting measurement of financial derivative tools is a composite mode based on the principle of fair value measurement and supplemented by the historical cost.