摘要
从衍生金融工具的起源及概念入手,对会计的确认、计量、收益报告以及信息披露方面展开讨论,提出新形势下我国开展衍生金融工具会计的几点建议。
Begins with the origin and concept of the financial derivative instrument and surrounding with the certainty, the report of balance, and how to reveal the information. Gives some suggestions on how to develop the financial derivative instrument in our country under the new conditions.
关键词
金融衍生工具
金融期权
远期合约
financial derivative instrument
financial options
forwards
