| 衍生金融工具及其会计问题初探 |
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| 引用本文： | 栾桂灵.衍生金融工具及其会计问题初探[J].江西教育学院学报,2011,32(6):127-129. |
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| 作者姓名： | 栾桂灵 |
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| 作者单位： | 江西教育学院财务处,江西南昌,330032 |
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| 摘 要： | 文章在分析衍生金融工具转移风险、投机功能的基础上,阐述了衍生金融市场和衍生金融工具的演变对会计要素理论、会计确认标准、历史成本原则及计量基础、财务报表等方面的挑战,对研究和解决随金融工具创新所带来的会计理论和实务上的问题,有一定的现实意义。
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| 关 键 词： | 衍生金融工具 财务会计 |
On Financial derivatives and accounting issues |
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| LUAN Gui-ling.On Financial derivatives and accounting issues[J].Journal of Jiangxi Institute of Education,2011,32(6):127-129. |
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| Authors: | LUAN Gui-ling |
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| Institution: | LUAN Gui-ling(Bureau of Finance,Jiangxi Institute of Education,Nanchang 330032,China) |
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| Abstract: | Based on the analysis of the risk transfer function and speculation of financial derivatives,this paper studies the challenges of the elements theory,accounting standards,the historical cost principle and measurement basis,financial statements,and so on,which will have certain practical significance in researching and solving the problems of the accounting theory and practice brought about by the innovation of financial tools. |
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| Keywords: | financial derivatives financial accounting accounting theory and practice |
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