| 新旧企业会计准则的金融衍生工具比较研究 |
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| 引用本文： | 刘巍.新旧企业会计准则的金融衍生工具比较研究[J].金融理论与实践,2007(9):36-37. |
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| 作者姓名： | 刘巍 |
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| 作者单位： | 广东发展银行郑州分行,河南,郑州,450000 |
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| 摘 要： | 财政部新颁布的企业会计准则虽然突显复杂性,但更接近国际惯例,同时也创新了金融会计思维,在实施中存在不少难点.
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| 关 键 词： | 金融衍生工具 会计准则 会计计量 企业会计准则 金融衍生工具 比较 研究 Enterprise Principles Accounting Financial Derivatives 存在 实施 思维 金融会计 创新 国际惯例 财政部 |
| 文章编号： | 1003-4625（2007）09-0036-02 |
| 收稿时间： | 2007-07 |
| 修稿时间： | 2007-07 |
A Comparative Study of Financial Derivatives under the Two Accounting Principles for Enterprise |
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| Liu Wei.A Comparative Study of Financial Derivatives under the Two Accounting Principles for Enterprise[J].Financial Theory and Practice,2007(9):36-37. |
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| Authors: | Liu Wei |
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| Abstract: | Although it is of more complexity,the new Accounting Principle for Enterprise issued recently by the Treasury Department conforms to international practice better.Also,it contains many innovations in accounting ideas.However,some difficulties should not be ignored in the implementation. |
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| Keywords: | financial derivatives accounting principle accounting calculation |
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