摘要
９０年代以来，金融衍生工具作为一种金融创新工具在我国得到了广泛地运用和发展．其在规避风险的同时，也孕育着巨大的风险．从而，如何从会计领域对金融衍生工具进行合理确认，准确计量和充分披露则显得尤为重要．
Since the 1990s derivative financial tools has been widely used and quickly developed as innovative financial tools. While avoiding the risks, derivative financial tools may bed the tremendous risks. So it is very important to take necessary steps in the accounting field: reasonable recognition; precise measurement; full disclosure etc.
出处
《商业研究》
北大核心
2001年第8期110-112,共3页
Commercial Research
关键词
金融衍生工具
公允价值
会计确认
会计计量
会计披露
derivative financial tools
fair value accounting recognition
accounting measurement
accounting
