衍生金融工具会计问题思考

On Accounting problems in Derivative Financial Instrument

衍生金融工具是金融创新的产物,具有衍生性和杠杆性等特性,因此它对现有会计理论中的会计要素、会计确认、会计计量等内容提出了挑战。根据现有的会计准则,多数衍生金融工具为表外业务,无法在财务报表中加以确认和披露,因此有必要对现有的会计报表模式进行调整,以满足对衍生金融工具相关信息进行充分披露的需要。

Derivative financial instrument is the result of the finance innovation, characterized by derivation and lever, ect. So it challenges the existed accounting theory. It is necessary to adjust the existing accounting statement mode for fully exposing the information of derivation financial instrument.