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一、金融衍生工具的会计确认 国际会计准则委员会（ＩＡＳＣ）第４８号征求意见稿把金融衍生工具的确认标准分为初始确认（ｉｎｉｔｉａｌｒｅｃｏｇｎｉｔｉｏｎ）和终止确认（ｄｉｓｃｏｎｔｉｎｕｉｎｇ ｒｅｃｏｇｎｉｔｉｏｎ）两个标准。初始确认的标准是：①与资产或负
I. Accounting Recognition of Financial Derivatives The IASC draft No. 48 divides the recognition criteria for financial derivatives into initial recognition and discontinuing recognition. The initial confirmation of the standard is: ① and assets or negative