| 关于衍生金融工具的会计计量研究 |
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| 引用本文： | 吕晓荣.关于衍生金融工具的会计计量研究[J].山西财政税务专科学校学报,2008,10(3):49-51. |
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| 作者姓名： | 吕晓荣 |
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| 作者单位： | 黑龙江工商职业技术学院,黑龙江哈尔滨,150080 |
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| 摘 要： | 衍生金融工具由于其交易的杠杆性，成为游离于传统财务报表之外的巨大潜在风险源，并对传统会计体系提出挑战。本文阐述了衍生金融工具的属性特征，分析了基于衍生金融工具的公允价值计量方法，并针对我国情况提出建议。
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| 关 键 词： | 衍生金融工具 公允价值 会计计量 |
On the Accounting Measuring Study of Multiply Financial Instrument |
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| LV Xiao-rong.On the Accounting Measuring Study of Multiply Financial Instrument[J].Journal of Shanxi Finance and Tax College,2008,10(3):49-51. |
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| Authors: | LV Xiao-rong |
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| Institution: | LV Xiao-rong(HeiLongJiang Professional , Vocational School,Haerbin 150080,China) |
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| Abstract: | Multiply financial instrument issues a challenge to traditional accounting system because of its potential risk.The paper discusses feature of financial instrument,analyzes its measuring method and gives suggestions according to condition in China. |
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| Keywords: | multiply financial instrument fair value accounting measure |
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