衍生金融工具的会计确认和计量探讨

Inquiry into the Confirmation and Valuation of the Financial Derivative Instrument

由于衍生金融工具和传统的会计要素有所区别，因此，它的出现对传统财务会计从确认、计量到披露都带来了冲击。本文就衍生金融工具的特点，分析了其与传统会计要素在会计确认和计量方面的区别并提出了其特殊的确认和计量方法。

The appearance of the financial derivative instrument impacts the traditional financial accounting from confirmation, valuation te disclosure because it is different from the traditional essential accounting factors.This paper analyeses the difference between both in respect of features of the financial derivatives instrument,and then promote the particular method of confirmation and valuation.