| 外汇衍生金融工具会计披露的规范研究 |
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| 引用本文： | 王骏,胡素兰,杜文胜.外汇衍生金融工具会计披露的规范研究[J].财会通讯,2005(12). |
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| 作者姓名： | 王骏 胡素兰 杜文胜 |
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| 作者单位： | 华中科技大学经济学院，中国长江航运(集团)总公司船舶工业部，北京仕奇职业制装有限公司财务部 湖北 武汉 430074，湖北 武汉 430021，北京 100005 |
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| 摘 要： | 外汇衍生金融工具的会计披露直接关系到内部管理者和外部使用者的经济决策,所以其是外汇衍生金融工具会计的一个重要内容。本文根据目前外汇衍生金融工具的会计披露现状,对会计披露方面表内要素列示和表外信息披露进行了研究,并提出规范这些方面的具体建议。
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| 关 键 词： | 外汇衍生金融工具 会计披露 表内要素列示 表外信息披露 |
Standardization Research on Accounting Disclosures of Derivatives Financial Instruments of Foreign Exchange |
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| Wang Jun Hu Sulan Du Wensheng.Standardization Research on Accounting Disclosures of Derivatives Financial Instruments of Foreign Exchange[J].Communication of Finance and Accounting,2005(12). |
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| Authors: | Wang Jun Hu Sulan Du Wensheng |
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| Abstract: | Accounting disclosure of derivatives financial instruments of foreign exchange have direct effect on economic decision-making of inner governors and exterior users, so it is an important content of accounting on derivatives financial instruments of foreign exchange.Based on the actuality of accounting disclosure of derivatives financial instruments of foreign exchange,the article deeply studies two aspects of accounting disclosure that element list of balance sheet and information disclosure of off-balance-sheet,then respectively brings forward concrete advices of standardization |
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| Keywords: | Derivatives financial instruments of foreign exchange Accounting disclosures Element list of balance sheet Information disclosure of off-balance-sheet |
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