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1、挑战会计要素理论。衍生金融工具对会计要素理论的影响着重体现在资产、负债两个项目上。衍生金融工具显然不符合传统会计理论对资产、负债的两个确认标准。首先,大多数衍生金融工具合约所规定的主要经济业务的履行,其立足点是将来而非过去;其次,衍生金融工具未来的经济利益或资源的流入或流出方向难以确定;最后,衍生金融工具的成本和公允市价也无法准确地计量。由于衍生金融工具本身具有很大的风险性,这就使
1, the challenge of accounting theory. The impact of derivative financial instruments on the theory of accounting elements is mainly reflected in the assets and liabilities of the two projects. Derivative financial instruments apparently do not meet the traditional accounting theory of assets and liabilities of the two recognition criteria. First of all, the performance of the major economic businesses stipulated in most derivative contracts is based on the future rather than the past. Secondly, the future economic benefits of the derivative financial instruments or the inflows or outflows of resources are difficult to determine. Finally, derivative financial instruments The cost and fair market value can not be accurately measured. This is caused by the great risk inherent in derivative financial instruments