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国际会计标准委员会（IASC）拟订的金融商品国际会计标准要点已经出台．比内容包括以市场价估算企业或金融机构的金融资产和负债、引同专门避免外汇和股票价格波动风险的特别会计制度等，该方案预计今年内可定案，1996年起在全球推行。由于各种新的金融商品相继推出，1985年后
The International Accounting Standards Board (IASC) has formulated the main points of international accounting standards for financial products. This includes estimates of the financial assets and liabilities of enterprises or financial institutions at market prices, along with special accounting systems specifically designed to avoid the risk of foreign exchange and stock price volatility. The program is expected to be finalized this year and will be implemented globally starting in 1996. Since a variety of new financial products have been introduced, after 1985