论文部分内容阅读
目前我国金融市场出现的复杂创新金融工具的共性都是复合金融工具或嵌入衍生金融工具,由于实务中存在有关条款约定多样化和个性化,其业务性质和会计属性较难研判,容易给金融市场的参与者带来困惑,会计处理的不同也会直接影响其正常的投融资决策。因此,笔者按照有关金融会计准则和解释规定,尝试对金融市场主要的一些创新金融工具进行专题研究,通过对其业务的分析来认定其会计属性,并据此进行有关会计确认和计量。
At present, the common features of complex and innovative financial instruments appearing in the financial markets of our country are both complex financial instruments or embedded derivative financial instruments. Due to the existence of diversified and individualized provisions of the relevant provisions in practice, its business nature and accounting attributes are more difficult to judge and are easy to give to financial markets Of the participants bring confusion, the different accounting treatment will also directly affect their normal investment and financing decisions. Therefore, in accordance with the relevant financial accounting standards and interpretation provisions, the author attempts to conduct a special study on some of the major innovative financial instruments in the financial market, and through the analysis of its business, identifies its accounting attributes and accordingly conducts the relevant accounting verification and measurement.