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。
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.
出处
《科技情报开发与经济》
2007年第18期129-130,共2页
Sci-Tech Information Development & Economy
关键词
衍生金融工具会计
公允价值
计量模式
financial derivative accounting
sound value
econometric model
