摘要
经济环境的变化必然引起会计的变化 ,衍生金融工具的出现和发展为会计提出了新的研究课题。衍生金融资产与衍生金融负债与传统会计资产和负债的相比有许多不同之处 ,对衍生金融工具对会计有关要素的定义、确认、计量和报告等方面的影响的探讨研究 ,有助于科学地解决会计实务中的问题。
The changes of economic give great challenge to traditional accounting.Financial Derivative Instruments' appearance and development have been giving new thesis to accounting.This article compared Financial Derivative assets and liabilities with traditional assets and liabilities.Traditional accounting can't give a satisfactory resolution for them.The author tries to give a preliminary way to the definition,recognition,measurement and report of Financial Derivative assets and liabilities.The article analyzed the rules related in IAS and also pointed out some problems unresolved yet.
出处
《北方经贸》
2002年第1期44-45,共2页
Northern Economy and Trade
