衍生金融工具计量问题研究

Study on measurement of derivative financial instruments

文章对衍生金融工具的计量属性、初始计量及后续计量中存在的问题进行了分析,并在此基础上提出了完善我国衍生金融工具会计计量问题的对策。

This paper analysis of existing problems measurement of derivative financial instruments＇property,initial measurement and subsequent measurement ,and on this basis,put forward the Improvement of the accounting measurement of derivative financial instruments response.