| 衍生金融工具的会计处理及其会计风险研究 |
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| 引用本文： | 刘堰兵,燕嬿Y. 衍生金融工具的会计处理及其会计风险研究[J]. 价值工程, 2014, 0(6): 170-171 |
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| 作者姓名： | 刘堰兵 燕嬿Y |
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| 作者单位： | 湖北工业职业技术学院,十堰442000 |
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| 摘 要： | 作为一种新型的金融工具,衍生金融工具在20世纪70年代的时候在金融界得到广泛应用。衍生金融工具是对风险进行规避的有效手段,为金融市场的发展提供了很多便利。然而其也存在一定的风险,需要在会计处理的时候进行特殊对待。本文将对衍生金融工具的会计处理和会计风险进行探究,以更好的了解衍生金融工具。
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| 关 键 词： | 衍生金融工具 会计处理 风险 |
Accounting Treatment and Accounting Risk of Derivative Financial Instruments |
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| LIU Yan-. Accounting Treatment and Accounting Risk of Derivative Financial Instruments[J]. Value Engineering, 2014, 0(6): 170-171 |
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| Authors: | LIU Yan- |
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| Affiliation: | LIU Yan-bing, YAN Yan ( Hubei Industrial Polytechnic, Shiyan 442000, China ) |
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| Abstract: | As a new type of financial instrument, derivative financial instruments has been widely used in financial sector of the 1970s. Derivative financial instruments are an effective means of risk aversion and offer a lot of convenience for the development of the financial market, however, they have certain risks, which need to be special treated at the time of accounting treatment. This article researches the accounting treatment and accounting risk of derivative financial instruments, in order to better understand the derivative financial instruments. |
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| Keywords: | derivative financial instruments accounting treatment risk |
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