金融衍生工具对传统财务会计理论的挑战

Challenge of Financial Derivative Instrument upon Traditional Theory of Financial Affairs and Accounting

从会计要素的定义、确认、计量和报告四个方面出发 ,分析了金融衍生工具对传统财务会计理论的挑战 ,提出了重新修改要素定义 ,进一步研究非交易观 ,权衡历史成本与公允价值 ,进行表内披露等观点。

In this article the author analysed the challenge of derivative instrument upon traditional theory of financial affairs and accounting from the definition?confirmation?meterage and report of essential element of accounting four aspects,put forward to correct the definition of essential elements,further study non transaction point of view,weigh historical cost and fair value,and conduct announcement in the table.