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近年来 ,衍生金融工具发展迅速 ,其会计处理问题已经成为世界性的难题。现在会计界基本解决了衍生工具的披露问题 ,但最迫切需要的是衍生工具的确认和计量问题。本文以衍生金融工具下收益的确认与计量为例 ,说明了衍生金融工具对传统收益确定模式的冲击。指出 ,只有全面收益法才能解决未实现利得和损失的确认和计量问题。
In recent years, the rapid development of derivative financial instruments, accounting issues has become a worldwide problem. Now accounting basically solves the issue of derivatives disclosure, but the most urgent need is the identification and measurement of derivatives issues. This paper, taking the confirmation and measurement of earnings under derivative financial instruments as an example, illustrates the impact of derivative financial instruments on the traditional mode of revenue determination. Pointed out that only the method of comprehensive income can solve the problems of confirmation and measurement of unrealized profits and losses.