摘要
衍生金融工具确认方式的变化,是新会计准则改革的一个亮点。针对运用衍生金融工具最多的银行类上市公司,来具体阐述并详细分析衍生金融工具对企业业绩的影响,分析了衍生金融工具的构成情况,以助于财务报表使用者了解企业真实财务状况,更好地进行投资决策。
The new way to recognize derivative financial instruments highlights the reform of the new accounting standards. The paper analyses listed companies in banking which apply derivative financial instruments to business operation most frequently, discusses the composition of derivative financial instruments and their impact on corporate performance to help the users concerned who read the financial statements to understand the true financial situation of enterprises and to make better investment decision.
出处
《天津商业大学学报》
2009年第4期38-41,共4页
Journal of Tianjin University of Commerce
关键词
衍生金融工具
公允价值
表内核算
derivative financial instruments
fair value
accounting sheet
