对衍生金融工具的会计确认与计量研究

Accounting Confirmation and Measurement to Derivative Financial Tools

就金融创新的衍生金融工具的特点与传统会计理论和实践所产生的差异 ,导致在具体会计核算上需要进行确认和计量的必要性进行了分析。并对如何进行确认及计量提出了自己的看法。

The difference between derivative accounting tools and the traditional accounting theory and practice calls for accounting confirmation and measurement.The author gives the personal ideas as to how to do the confirmation and measurement.