| 衍生金融工具的会计处理 |
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| 引用本文： | 郭玉萍.衍生金融工具的会计处理[J].经济经纬,2003(4):67-69. |
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| 作者姓名： | 郭玉萍 |
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| 作者单位： | 财政部科研所,北京,100000 |
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| 摘 要： | 衍生金融工具是在基本金融工具的基础上派生出来的金融工具，具体划分为金融资产和金融负债，对金融资产和金融负债应在其合约签订并符合一定条件时进行确认；以历史成本与公允价值相结合作为计量基础；按照实质重于形式的原则确定表内列报和表外披露的内容。
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| 关 键 词： | 衍生金融工具 确认 计量 公允价值 |
| 文章编号： | 1006-1096(2003)04-0067-03 |
| 修稿时间： | 2003年5月6日 |
Accounting Processing on Derivate Financial Instrument |
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| GUO Yu - ping The Science Research Institute,Ministry of Finance,Beijing ,China.Accounting Processing on Derivate Financial Instrument[J].Economic Survey,2003(4):67-69. |
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| Authors: | GUO Yu - ping The Science Research Institute Ministry of Finance Beijing China |
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| Institution: | GUO Yu - ping The Science Research Institute,Ministry of Finance,Beijing 100000,China |
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| Abstract: | Derivate financial instrument originated from basic financial instrument, which is divided into financial asset and financial liability. Financial asset and financial liability is usually administrated only when a agreement of derivate financial instrument have been assigned, measured according to historical value and current fair value, explored in statement and out statement according to nature-over - form convention. |
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| Keywords: | Derivate financial instrument administrate measure current fair value |
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