| 衍生金融工具会计中公允价值计量模式的应用 |
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| 引用本文： | 侯维华.衍生金融工具会计中公允价值计量模式的应用[J].科技情报开发与经济,2007,17(18):129-130. |
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| 作者姓名： | 侯维华 |
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| 作者单位： | 山西群众艺术馆,山西太原,030001 |
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| 摘 要： | 介绍了衍生金融工具和公允价值的概念及特征,阐述了采用公允价值计量衍生金融工具的意义,针对公允价值计量存在的不足,提出了改进的措施。
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| 关 键 词： | 衍生金融工具会计 公允价值 计量模式 |
| 文章编号： | 1005-6033（2007）18-0129-02 |
| 收稿时间： | 2007-04-13 |
| 修稿时间： | 2007-04-13 |
The Application of Sound Value Econometric Model in the Financial Derivative Accounting |
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| HOU Wei-hua.The Application of Sound Value Econometric Model in the Financial Derivative Accounting[J].Sci-Tech Information Development & Economy,2007,17(18):129-130. |
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| Authors: | HOU Wei-hua |
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| Institution: | HOU Wei-hua |
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| Abstract: | This paper introduces the concepts and characteristics of the financial derivative and sound value, expounds the significance of using the sound value to calculate the financial derivative, in the light of the shortages existing in the sound value calculation, advances some improving measures. |
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| Keywords: | financial derivative accounting sound value econometric model |
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