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衍生金融工具是在传统金融工具(如现金、外汇、股票、债券等)基础上衍生出来的新兴金融工具。它的出现对传统的会计制度提出了巨大的挑战,在现行准则的规定下,衍生金融工具始终游离在会计报表之外,不利于及时、准确地度量衍生金融工具带来的收益和风险。新准则中,对于衍生金融工具做出了进一步的规范,本文将从我国衍生金融工具的会计处理现状出发,总结现有问题,并着重阐述新准则中的相关规定及其产生的影响。
Derivative financial instruments are emerging financial instruments derived from traditional financial instruments (such as cash, foreign exchange, stocks, bonds, etc.). Its emergence poses a tremendous challenge to the traditional accounting system. Under the current guidelines, derivative financial instruments are always out of the accounting statements, which is not conducive to timely and accurately measuring the benefits and risks brought by derivative financial instruments. In the new standard, the derivative financial instruments are further regulated. This article will proceed from the current situation of accounting treatment of derivative financial instruments in our country, summarize the existing problems, and emphatically elaborate the relevant provisions of the new guidelines and their impact.