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ETF称作交易型开放式指数证券投资基金,其衍生产品包括ETF股指期货、ETF股指期权等。本文分析了ETF及其衍生产品的特点及相互关系,结合相关的新会计准则,对其会计确认、计量及报告等进行探讨。
ETF及其衍生产品会计核算之我见
【摘 要】
：
ETF称作交易型开放式指数证券投资基金,其衍生产品包括ETF股指期货、ETF股指期权等。本文分析了ETF及其衍生产品的特点及相互关系,结合相关的新会计准则,对其会计确认、计量
【机 构】
：
西南大学经济管理学院,西南大学经济管理学院重庆400716,重庆400716
【出 处】
：
财会月刊
【发表日期】
：
2007年3期
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