《企业会计准则第37号——金融工具列报》(以下简称“新准则”)共3章45条,主要规范金融工具列示和披露,基本与国际财务报告准则趋同。金融工具是指形成一个企业的金融资产,并形成其他单位的金融负债或权益工具的合同。随着我国金融创新的发展,金融工具品种层出不穷,不仅有应收 Accounting Standard for Business Enterprises No. 37 - Presentation of Financial Instruments (hereinafter referred to as the “New Standard”) consists of 3 chapters and 45 articles, which mainly regulate the presentation and disclosure of financial instruments and basically converge with the international financial reporting standards. Financial instruments refer to the contracts that form the financial assets of an enterprise and form financial liabilities or equity instruments of other units. With the development of China’s financial innovation, varieties of financial tools emerge in an endless stream, not only receivables