衍生金融工具的会计处理

Accounting Processing on Derivate Financial Instrument

衍生金融工具是在基本金融工具的基础上派生出来的金融工具,具体划分为金融资产和金融负债,对金融资产和金融负债应在其合约签订并符合一定条件时进行确认;以历史成本与公允价值相结合作为计量基础;按照实质重于形式的原则确定表内列报和表外披露的内容。

Derivate financial instrument originated from basic financial instrument, which is divided into financial asset and financial liability. Financial asset and financial liability is usually administrated only when a agreement of derivate financial instrument have been assigned, measured according to historical value and current fair value, explored in statement and out statement according to nature-over - form convention.