衍生金融工具计量问题研究 |
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引用本文: | 张丽娟.衍生金融工具计量问题研究[J].企业技术开发,2009,28(12):79-80. |
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作者姓名: | 张丽娟 |
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作者单位: | 新疆电力公司乌鲁木齐电业局财务资产部,新疆乌鲁木齐830011 |
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摘 要: | 文章对衍生金融工具的计量属性、初始计量及后续计量中存在的问题进行了分析,并在此基础上提出了完善我国衍生金融工具会计计量问题的对策。
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关 键 词: | 衍生金融工具 计量 问题 对策 |
Study on measurement of derivative financial instruments |
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Abstract: | This paper analysis of existing problems measurement of derivative financial instruments'property,initial measurement and subsequent measurement,and on this basis,put forward the Improvement of the accounting measurement of derivative financial instruments response. |
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Keywords: | derivative financial instruments measurement problems countermeasure |
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