论文部分内容阅读
本文从衍生金融工具和会计计量的基本定义入手,以会计计量模式的理论知识为基础,对衍生金融工具的会计计量模式进行横纵向比较,最后分析得出衍生金融工具的计量主要是基于公允价值计量并以历史成本作为补充的结论。
Based on the basic definitions of derivative financial instruments and accounting measurement, based on the theoretical knowledge of accounting measurement models, this article makes a horizontal and vertical comparison of accounting measurement models of derivative financial instruments. The last analysis shows that the measurement of derivative financial instruments is mainly based on fair value The measurement and the historical cost supplement.