衍生金融工具会计确认、计量问题研究

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论文中文摘要:20世纪80年代以来,国际金融市场上衍生工具发展突飞猛进,方兴未艾。作为一项重要的金融创新,衍生工具的广泛运用,对金融市场、企业财务等诸多领域都产生了深远的影响,对传统的会计准则也提出了挑战,要求新的会计理论与实务能够客观真实的反映衍生工具的运用所带来的风险和收益。本文作者尝试从衍生金融工具的会计确认、会计计量两个方面对衍生金融工具的会计处理问题进行了探讨。通过参考国际会计理论界的主流观点、分析IAS32/39和FAS133的会计处理规定、比较国际、国内实务界对衍生金融工具会计处理方式的异同,认为在会计确认方面,衍生金融工具应该或以资产负债、或以损益进行表内确认;在会计计量方面,应该按照公允价值的方式进行计量,公允价值将是未来衍生工具计量的唯一标准
Abstract(英文摘要): Derivative products are booming in the international financial market since 1980s. As a new creative tool, derivative products are widely used and deeply impact in financial market and corporate finance, as well as a challenge to traditional accounting rules. Proceeds and risks by using derivative products are asked to be reflected objectively and truthfully in the new accounting theory and rules. In this topic, I am trying to discuss some accounting problems about financial derivative products, mainly from three aspects: recognition, measurement and disclosure. By consulting the main points of international accounting theories, analyzing accounting rules in IAS32/39 and FAS133, comparing the difference between international and national accounting treatments in derivative products, I believe that derivative products should be recognized as an asset/liability or profit/loss, that should be measured by "Fair Value", which will be the only way of derivative products measurement in the future, that should be fully disclosed as the "Fair Value". We should try our best to these goals since our present accounting rules are far away form these requirement.
论文关键词: 衍生金融工具;金融工具;确认;计量;公允价值;
Key words(英文摘要): Financial Instruments;Derivatives;Recognition;measurement;Fair value;