1衍生金融工具对现有会计理论的影响1.1对会计要素的影响现有会计理论中资产的定义为过去的交易、事项形成并由企业拥有或者控制的资源,该资源预期会给企业带来经济利益;负债的定义为过去的交易、事项形成的现时义务,履行该义务会导致经济利益流出企业。这两个定义立足于“过去 1 The Impact of Derivative Financial Instruments on Existing Accounting Theory 1.1 The Impact on Accounting Factors The definition of assets in current accounting theory is the definition of assets that were traded and formed in the past and owned or controlled by the enterprise and which are expected to bring economic benefits to the enterprise Interest; the definition of liability is the current obligation formed by past transactions and events, and the fulfillment of this obligation will result in the outflow of economic benefits from the enterprise. These two definitions are based on "past