金融工具会计

衍生金融工具会计问题研究：确认、计量与披露

Accounting for Derivative Financial Instruments : Recognition , Measurement and Disclosure

第二部分：国际上金融工具会计计量的研究成果这一部分也是本文的重点章节。

Pant three : international research achievements of measurement of financial instrument .

衍生金融工具会计管理问题探讨

Exploration of the accounting management of the derivative financial instrument

中国衍生金融工具会计现状及建议

Present Situation and Suggestions on Chinese Financial Deprived Instrument Accountants

金融工具会计准则公允价值计量属性研究

Study on the Fair Value Measurement Attribute of Financial Instrument Accounting Standard

衍生金融工具会计信息披露问题的思考

Thoughts on Revelation of Derivative Financial Instrument Accounting Information

我国上市商业银行衍生金融工具会计计量模式研究

Research on Accounting Measurement Model of Derivatives Which Listed Commercial Bank in China

上市银行衍生金融工具会计信息披露问题研究

The Research on Accounting Information Disclosure of Derivatives Financial Instruments in Commercial Bank

试析衍生金融工具会计准则确认问题

On Recognition of Derivative Financial Instrument Accounting Standards

金融工具会计是当今会计界的热点和难点。

Financial instruments accounting is a popular and focus issue in present financial accounting .

对衍生金融工具会计核算理论的探讨

On the Accounting Theory of Derivative Financial Tools

公允价值在金融工具会计中的应用研究

Research on Fair Value in Financial Instruments Accounting

金融工具会计准则交易税制设计的思考

Reflects on the tax regime design of financial instruments accounting under the new CAS system

希望本文能对衍生金融工具会计的发展作有所帮助。

Surely this paper would be beneficial for the development of derivative financial instruments accounting theory .

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。

To recognize the derivative financial instrument is the base of studying the derivative financial instrument accounting .

衍生金融工具会计已经成为现代会计的重要分支。

The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied .

金融工具会计是财务会计领域最为复杂的问题之一。

Accounting for financial instruments is one of the most complex projects in the field of financial accounting .

通过调查中国农业银行在内的多家银行的衍生金融工具会计实务，分析了我国当前衍生金融工具会计实践中存在的不足，并结合金融市场现状提出了相应的对策。

Through investigating the accounting practice in some banks , such as Agricultural Bank of Chinese , some shortages are found .

但是由于制度层面和操作层面的原因，我国衍生金融工具会计信息披露还存在一些问题。

But because the institutional and operational reason , there are still exist many problems in our accounting information disclosure of financial derivatives .

在风险会计的指导思想下，文章中运用了衍生金融工具会计、法务会计、反倾销会计等边缘学科的理论来解决风险确认、核算等一系列具体问题。

Under the guide of these ideologies , derivative financial instruments accounting forensic accounting and anti-dumping accounting are all used to solve the problems .

经过二十多年的持续研究，各大会计准则机构对衍生金融工具会计的研究已经取得很大的突破和进展。

After twenty years of continuous research , the major accounting standard setters have made great breakthroughs and progress in the research of derivative instruments accounting .

自2006年新金融工具会计准则颁布以来，它便成为我国会计界讨论的热点话题之一。

Since 2006 , the new financial instrument accounting standards have issued , and it becomes one of the hot topics to be discussed by accountants .

笔者首先从会计计量的简要历史回顾中认识会计计量在整个会计体系中的重要地位，由此引出单独开展金融工具会计计量研究的必要性和重要性。

Firstly , starting with the historical review of accounting measurement in brief , it indicates accounting measurement is an important situation in entire accounting system .

国内外对金融工具会计准则的研究一直是一个热点问题，并且各国的金融工具会计准则一直处于不断的修订和完善中。

It is always a hotspot problem about the research on accounting standards of financial tools , the standards are emending and perfecting perpetually in all countries .

最后，文章针对衍生金融工具会计存在的问题，提出了几点解决措施：对资产负债表进行重构、引进全面收益表等，同时也综合分析了这些措施的可操作性和可能存在的问题。

I give some solutions such as reconstructing the balance sheet , introducing the Overall Income Statement and so on , also analyzed the operability and the possible problems .

我国现行的会计模式中，衍生金融工具会计信息的披露只能是表外的形式，缺乏约束力。

In our current accounting format , the revelation of derivative financial instrument accounting information exists only as a form outside of the balance sheet , lacking constraining function .

金融工具会计作为财务会计领域最为复杂的问题之一，众多国家的准则制定机构投入大量的人力、物力和财力来研究金融工具会计准则。

Accounting standards for financial instruments is one of the most complex areas . Standard-setting institutions in many countries have spent a lot of financial , material and human resources in this field .

其次本文通过上市银行远期、期权、期货、互换合约交易的信息披露和套期会计运用的信息披露提出完善我国衍生金融工具会计信息披露的实际应用。

Then this article takes an example of disclosure of the financial forwards , financial options , financial futures , financial swaps and hedge accounting to illustrate the application of the derivative financial instruments .

这些金融工具会计准则详细规定了金融工具的分类、确认、计量、列报和披露，要求对相关风险进行定性和定量披露，使银行业在对会计信息披露上有了统一的标准。

The standards of financial instruments stipulated the classification , recognition , measurement , reporting and disclosure of financial instruments in detail . So accounting information disclosure in banking industry has made a unified standards .

并以7家上市银行财务报告为例，详细分析了新会计准则的实施对上市银行衍生金融工具会计信息披露所带来的影响。

Meanwhile , with taking a financial report of 7 listed banks as an example , this thesis analyzes in detail the influences on the financial report of listed banks according to the new accounting standards .