| 金融衍生工具带来的会计问题 |
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| 引用本文： | 陈兴平,白从瑞.金融衍生工具带来的会计问题[J].石家庄经济学院学报,1999,22(3):247-253. |
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| 作者姓名： | 陈兴平 白从瑞 |
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| 作者单位： | [1]石家庄经济学院财务会计系 [2]广东司法学校 |
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| 摘 要： | 本世纪７０ 年代初，由于布雷顿森林体系瓦解，金融创新对会计基本理论产生了冲击。为了对金融衍生工具进行确认、计量和报告， 本文从金融衍生工具带来的会计问题开始， 讨论了国际会计学术界的工作和衍生工具现状与发展前景。
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| 关 键 词： | 金融创新 公允价值 金融衍生工具 会计问题 |
Financial Derivative Instrument Bringing about the Problem of Accounting |
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| Chen Xingping.Financial Derivative Instrument Bringing about the Problem of Accounting[J].Journal of Shijiazhuang University of Economics,1999,22(3):247-253. |
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| Authors: | Chen Xingping |
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| Abstract: | In the early 1970s,financial innovation brought about the problem of basic accounting theory because of the breakup of Bretton Woods. To be recognizing, measuring and reporting for financial derivative instrument and according to the accounting problem of financial derivative instrument, this paper has discussed the works of international accounting sphere of learning, and presented situation and developing future of financial derivative instrument of our country. |
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| Keywords: | financial innovation derivative instrument fair value recognize measure report |
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