| 金融衍生工具的会计规范探析 |
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| 引用本文： | 楼小刚. 金融衍生工具的会计规范探析[J]. 商业研究, 2001, 0(8): 110-112 |
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| 作者姓名： | 楼小刚 |
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| 作者单位： | 杭州商学院,浙江,杭州,310035 |
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| 摘 要： | ９０年代以来，金融衍生工具作为一种金融创新工具在我国得到了广泛地运用和发展．其在规避风险的同时，也孕育着巨大的风险．从而，如何从会计领域对金融衍生工具进行合理确认，准确计量和充分披露则显得尤为重要．
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| 关 键 词： | 金融衍生工具 公允价值 会计确认 会计计量 会计披露 |
| 文章编号： | 1001-148x(2001)08-0110-02 |
| 修稿时间： | 2000-11-24 |
An Analysis of Accounting Standard of Derivative Financial Tools |
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| Abstract: | Since the 1990s derivative financial tools has been widely used and quickly developed as innovative financial tools. While avoiding the risks, derivative financial tools may bed the tremendous risks. So it is very important to take necessary steps in the accounting field: reasonable recognition; precise measurement; full disclosure etc. |
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| Keywords: | derivative financial tools fair value accounting recognition accounting measurement accounting |
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