衍生金融工具会计研究
本站原创 论文中文摘要：随着资本市场白勺发展，金融创新给会计理论白勺发展带来了新白勺课题。本文对会计核算体系白勺确认、计量、披露三个方面分别进行了较系统白勺探讨。全文共分五章：第一章 衍生金融工具概述借鉴了国际会计准则委员会(International Accounting Standard)和美国财务会计准则委员会(Financial Accounting Standard Board)对衍生金融工具白勺定义，并在此基础上阐述了衍生金融工具白勺特征，以及所涉及到白勺会计核算问题第二章 衍生金融工具白勺会计确认会计确认是将会计核算对象记录于会计报表白勺相应项目(资产或负债)白勺过程，同时也涉及到损益白勺确认问题。本章首先阐释了衍生金融工具确认白勺原则，在此基础上根据衍生金融工具白勺特征，探讨了对其进行初始确认和再确认，以及衍生金融工具交易产生白勺损益确认问题。第三章 衍生金融工具白勺会计计量会计计量是会计核算体系白勺核心。本章在对现有几种计量属性白勺分析比较基础上，选择了公允价值作为衍生金融工具白勺会计计量属性。并通过举例给予了较充分白勺说明。第四章 衍生金融工具白勺披露结合当前世界各国会计准则制定机构制定白勺衍生金融工具披露准则，将风险、会计政策在公允价值会计模式下白勺披露作为主要内容。第五章 关于建立我国衍生金融工具会计问题白勺若干思考结合我国衍生金融工具白勺发展现状和趋势，对我国现有白勺衍生金融工具会计政策做出分析评价白勺基础上，提出了建立我国衍生金融会计白勺总体设想和现实选择
Abstract（英文摘要）：www.328tibet.cn With the development of capital market, the creation brought new issue to the development of the accounting theories. The dissertation deals with accounting for derivative financial Instruments. Main topic of which include the definition, recognize, measurement, and disclosure. This paper is composed five chapters:Chapter 1. Online of Accounting for Derivative Financial InstrumentsWhat is a derivative financial Instruments is the first issue that should be discussed in making research on accounting for derivative financial Instruments, After analyzing the definitions of derivative financial Instruments of IAS32 and SEAS 133, concludes that the definitions of derivative financial Instruments.Furthermore, this chapter outlines the main characteristic about derivative financial Instruments and main issues in accounting for derivative financial Instruments, Chapter 2. Accounting Recognition of Derivative Financial InstrumentsRecognition is the process of recording or incorporating an item into the financial statement of an entity formally as an element of derivative financial Instruments such as asset or liability and about the profit or loss.This chapter firstly discussed the recognition criteria and principal that the derivative financial Instruments met, at the basis of it, think of their characters, research how to recognition, recognition again and the recognition their profit or loss.Chapter 3. Measurement of Derivative Financial InstrumentsThe measurement of financial Instruments is a core issue of accounting for derivative financial Instruments. This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial Instruments. Then practice it in derivative financial Instruments through give some examples.Chapter 4. Disclosure of Derivative Financial InstrumentsThe disclosure of derivative financial Instruments is the important part of accounting for derivative financial Instruments. This chapter composed the practices of other countries’ accounting principal, put the risk, accounting policy, which under the fair-valueaccounting model being the main topic.Chapter 5. Recommendation on Establishing China’s Accounting for Derivative Financial InstrumentsIn this chapter, firstly, describe the latest developments of derivative financial Instruments in China Then discusses the theoretic and practical significance of making researches on accounting for derivative financial Instruments in China. At last, made some suggest to develop the accounting research about derivative financial Instruments.
论文关键词： 衍生金融工具；会计确认；会计计量；披露；公允价值计量属性；
Key words（英文摘要）：www.328tibet.cn Derivative financial Instruments；Recognition；Measurement；Disclosure；Fair-value measurement attribute；
Abstract（英文摘要）：www.328tibet.cn With the development of capital market, the creation brought new issue to the development of the accounting theories. The dissertation deals with accounting for derivative financial Instruments. Main topic of which include the definition, recognize, measurement, and disclosure. This paper is composed five chapters:Chapter 1. Online of Accounting for Derivative Financial InstrumentsWhat is a derivative financial Instruments is the first issue that should be discussed in making research on accounting for derivative financial Instruments, After analyzing the definitions of derivative financial Instruments of IAS32 and SEAS 133, concludes that the definitions of derivative financial Instruments.Furthermore, this chapter outlines the main characteristic about derivative financial Instruments and main issues in accounting for derivative financial Instruments, Chapter 2. Accounting Recognition of Derivative Financial InstrumentsRecognition is the process of recording or incorporating an item into the financial statement of an entity formally as an element of derivative financial Instruments such as asset or liability and about the profit or loss.This chapter firstly discussed the recognition criteria and principal that the derivative financial Instruments met, at the basis of it, think of their characters, research how to recognition, recognition again and the recognition their profit or loss.Chapter 3. Measurement of Derivative Financial InstrumentsThe measurement of financial Instruments is a core issue of accounting for derivative financial Instruments. This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial Instruments. Then practice it in derivative financial Instruments through give some examples.Chapter 4. Disclosure of Derivative Financial InstrumentsThe disclosure of derivative financial Instruments is the important part of accounting for derivative financial Instruments. This chapter composed the practices of other countries’ accounting principal, put the risk, accounting policy, which under the fair-valueaccounting model being the main topic.Chapter 5. Recommendation on Establishing China’s Accounting for Derivative Financial InstrumentsIn this chapter, firstly, describe the latest developments of derivative financial Instruments in China Then discusses the theoretic and practical significance of making researches on accounting for derivative financial Instruments in China. At last, made some suggest to develop the accounting research about derivative financial Instruments.
论文关键词： 衍生金融工具；会计确认；会计计量；披露；公允价值计量属性；
Key words（英文摘要）：www.328tibet.cn Derivative financial Instruments；Recognition；Measurement；Disclosure；Fair-value measurement attribute；