| 衍生金融工具会计计量问题探讨 |
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| 引用本文： | 何向荣.衍生金融工具会计计量问题探讨[J].科技情报开发与经济,2009,19(11). |
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| 作者姓名： | 何向荣 |
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| 作者单位： | 山西路桥建设集团有限公司,山西太原,030006 |
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| 摘 要： | 以衍生金融工具的会计计量为研究对象,阐述了衍生金融工具的定义及特征,并结合衍生金融工具会计计量,对其3个发展模式作了简要说明;在分析比较现有的计量模式的基础上,提出我国衍生金融工具目前较为合理的计量模式是以公允价值计量为主,辅之以历史成本的混合计量模式.
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| 关 键 词： | 衍生金融工具 会计计量 公允价值 历史成本 |
Accounting Measurement of Financial Derivative Tools |
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| HE Xiang-rong.Accounting Measurement of Financial Derivative Tools[J].Sci-Tech Information Development & Economy,2009,19(11). |
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| Authors: | HE Xiang-rong |
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| Abstract: | Taking the accounting measurement of financial derivative tools as the research object, this paper expounds the definition and features of the financial derivative tools, and connecting with the accounting measurement of financial derivative tools, explains the three development modes of the accounting measurement of financial derivative tools, and based on analyzing and comparing the existing measurement modes, points out that the more rational measurement mode of our country's the accounting measurement o... |
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| Keywords: | financial derivative tools accounting measurement fair value historical cost |
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