衍生金融工具的会计披露探析

An Analysis of the Accounting Disclosure of Financial Derivatives

由于衍生金融工具的特殊性,使得传统会计报告无论是披露的内容还是披露的方式都无法适应衍生金融工具披露的要求。对会计披露的改革可将资产负债表按金融性与非金融性分类,增加一张“衍生金融工具明细表”,增加一张第二损益表。

Owning to the specialty of financial derivatives,traditional accounting report can’t meet the requirements for disclosure of financial derivatives either in terms of content or in means.As the reform of accounting disclosure for financial derivatives is concerned,balance sheet can be classified in light of financial sort or non-financial sort.And a subsidiary account for financial derivatives and a secondary profit and loss account can be added.