| 浅谈金融衍生工具的会计处理 |
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| 引用本文： | 钟亚兰,刘毅.浅谈金融衍生工具的会计处理[J].西华大学学报(哲学社会科学版),2004,23(2):36-38. |
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| 作者姓名： | 钟亚兰 刘毅 |
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| 作者单位： | 1. 成都电子机械高等专科学校,四川,成都,610031
2. 西华大学管理学院,四川,成都,610039 |
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| 摘 要： | 金融衍生工具从其诞生到现在 ,短短 2 0多年的时间里 ,显示出了强大的生命力和破坏力 ,如何对金融衍生工具实施有效地监管是亟待解决的难题。而会计监管正是人们十分重视、同时也是最有效的监管手段之一。本文拟从金融衍生工具的会计确认、计量、信息披露等方面进行探讨 ,思考和借鉴IASC来解决这些问题 ,从而为我国的金融衍生工具会计研究提供一些建议
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| 关 键 词： | 金融衍生工具 会计确认 会计计量 会计披露 |
| 文章编号： | 1672-8505(2004)02-0036-03 |
The Accounting Process of Creative Financial Tools |
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| ZHONG Ya-lan,LIU Yi.The Accounting Process of Creative Financial Tools[J].Journal of Xihua University:Philosophy & Social Sciences,2004,23(2):36-38. |
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| Authors: | ZHONG Ya-lan LIU Yi |
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| Institution: | ZHONG Ya-lan 1,LIU Yi 2 |
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| Abstract: | Creative financial tools have shown a great vitality and destructive power in the 20 years since its birth. How to manage and control them demands prompt solution. Accounting is always considered as an important and effective way to supervise these tools. The paper discusses the accounting confirmation, metrology, and information revelation of such creative tools, draws on the experiences of IASA to find solution, and also offers some practical suggestions. |
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| Keywords: | creative financial tools accounting metrology information revelation |
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