权证会计处理的国际准则及其借鉴

本文在简要介绍权证产品及其要素、种类和功能的基础上,重点围绕国际会计准则关于金融工具会计的相关规定,对权证的会计处理原则和方法进行了探讨,并就其对我国会计及信息披露发展的启示进行了分析,以期为我国权证产品的成功推出进行一些有益的探索.

International Standards of Warrants Accounting Treatment

After a review of basic elements, types and functions of warrants, this paper delves in principles and methods of accounting treatment of warrants, focusing on applicable rules on financial instrument accounting in line with international accounting standards. Meanwhile, analysis is made on implication of development in accounting and disclosure in China in a view to provide positive implications to development of warrants in the country.