本文主要分为金融工具定义,分类以及衍生金融工具的会计确认和计量四个部分。重点介绍了衍生金融工具的会计确认和计量,包括衍生金融工具是否符合会计确认的标准,FASB为满足衍生工具进入表内确认和报告而对会计概念的一些更改和拓宽,衍生工具会计确认的过程和意义,以及对衍生金融工具进行分类计量的过程。 This article is mainly divided into four parts: the definition and classification of financial instruments and the accounting verification and measurement of derivative financial instruments. It highlights the accounting recognition and measurement of derivative financial instruments, including whether the derivative financial instruments meet the standards of accounting verification, some changes and broadening of accounting concepts to meet the recognition and reporting of derivatives into the financial statements, the process of accounting recognition of derivatives And significance, as well as the classification of derivative financial instruments measurement process.