摘要
衍生金融工具是企业控制和防范风险的重要工具。衍生金融工具会计是财务会计中的一大难题 ,如何对衍生金融工具加以确认是研究衍生金融工具会计的基础。介绍美国FASB和IASC关于衍生金融工具会计准则确认的内容 ,并结合我国现状 。
Recognition of derivative financial instrument accounting standards is a difficult problem of financial accounting.To recognize the derivative financial instrument is the base of studying the derivative financial instrument accounting.Through introduction of the accounting standards of FASB and IASC,the confirmed standards to recognize the instruments in China are discussed.
出处
《重庆交通学院学报（社会科学版）》
2003年第2期32-34,共3页
Journal of Chongqing Jiaotong University(Social Sciences Edition)
关键词
衍生金触工具
确认
会计准则
derivative financial instrument
recongnition
accounting standard
