| 论我国银行业衍生金融工具的会计确认 |
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| 引用本文： | 岳娟娟. 论我国银行业衍生金融工具的会计确认[J]. 吉林金融研究, 2012, 0(5): 42-44,70 |
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| 作者姓名： | 岳娟娟 |
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| 作者单位： | 焦作黄河河务局 |
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| 摘 要： | 衍生金融工具的会计确认具有明显的特殊性。近年来，由于我国商业银行开展的衍生性金融交易规模不断扩大，因此探究我国银行业衍生金融工具的会计确认问题，具有十分积极的现实意义。
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| 关 键 词： | 衍生金融工具 会计确认 银行业 |
On the Accounting Recognition of Financial Derivatives in the Banking Industry of China |
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| Yue Juanjuan. On the Accounting Recognition of Financial Derivatives in the Banking Industry of China[J]. Jilin Finance Research, 2012, 0(5): 42-44,70 |
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| Authors: | Yue Juanjuan |
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| Affiliation: | Yue Juanjuan |
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| Abstract: | Accounting confirmation for derivative financial instruments has obvious particularity.In recent years,due to scale expand of derivative financial transactions of China’s commercial banks,exploring the issue of China’s banking industry accounting recognition of derivative financial instruments has a very positive practical significance. |
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| Keywords: | Derivative Financial Instruments Accounting Recognition Banking |
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