衍生金融工具的公允价值计量——IASC的艰辛努力

衍生金融工具的会计计量问题一直是其会计核算的核心和难点,围绕金融工具的准则建设和国际协调,IASC作了大量工作.文章通过对IASC的讨论意见稿ED48、国际会计准则IAS32、IAS39等的形成过程及其主要内容的回顾与评述,对金融工具会计计量的国际准则建设进行了分析,认识到公允价值是金融工具唯一相关的计量属性,而金融工具国际会计准则的最终形成还需要艰辛的努力.

Difficults in Accounting Measurement of Secondery Financial Instruments Based on Fair Value

The accounting measurement of secondary financial instruments is the crucial problem of it's accounting process. IASC has worked hard in building up a set of international accounting standards of it. Based on a review of IASC's standard making work from ED48 and IAS32 to IAS39, the paper believes that fair value is the only measurement attribute for financial instruments, but there's still a long way in perfecting international accounting standards of financial instruments.