衍生金融工具的确认与计量

Derivation financial instrument’s confirmation and measurement

衍生金融工具具有区别于传统会计对象的特征,它的出现对现行会计确认、计量和报告理论所依附的各项核心观念提出了挑战。基于此,文章分析了衍生金融工具的会计学定义和对传统会计理论的冲击,研究了衍生金融工具的初始确认和终止确认,探讨了衍生金融工具的初始计量和后续计量。

Derivation financial instrument is different from traditional accounting and challenges the concept of present accounting confirmation, measurement and reporting theory. Based on this, this paper explores the accounting definition and the impact on the traditional theory of the derivation financial instrument, the initial and terminal confirmation of it and discusses the initial and continuous measurement of derivation financial instrument.