互换价值的会计计量方法研究

互换作为一种新型的金融衍生工具,自上世纪八十年代以来,在风险管理中得到广泛的应用。互换所产生的价值具有十分重要的意义,而这种价值在会计中应选用何种方法加以计量,成为会计界与金融界特别关注的问题。本文针对两种涵义提出两种计量方法,并分别对其特点进行分析,从中选出一种更加合理的方法,为互换价值的会计计量提供借鉴。

Research on Accounting Methods of Measuring Swap Value

Since 1980's, Swap was widely used in risk management as a new type of derivative financial tool. Swap value is very important. How to measure swap value in accounting is a special problem to accounting field and finance field. In this paper, two types of methods are referred to two kinds of concepts, and analyzed theirs' characters. Then one more reasonable method is presented for accounting measurement of swap value.