现代金融工具确认与计量的国际案例研究

通过分析金融衍生工具的国际会计报告标准,结合跨国公司在本土和海外融资与金融投资活动案例,剖析现代金融衍生工具业务活动的会计核算实务技巧与方法;着重可转换债券、可供出售的金融资产、贸易性债权融资、金融资产公允价值和金融衍生投资产品等金融衍生工具交易中隐含的权益分离会计核算法和成本分摊会计核算法的应用程序和计量要点,为我国企事业单位金融投资财务决策与管理层提供务实可行的现代金融衍生工具业务报告分析与会计核算处理的有效途径。

To Study on International Cases Modern Financial Instrument of Recognizing and Measuring

We analyze the accounting entries skills and methods on modern financial instrument＇s transaction based on home and abroad finance and investment cases and international accounting report standard. Meanwhile, application procedure and measurement method on liability and equity separate accounting and cost amortization accounting of the convertible bond, asset held for sale, financing on accounts receivable, fair value on financial asset and derivative product is emphasized and illustrated, which purpose is to offer the effective report approach on modern financial derivative instrument transaction for corporate management.