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金融衍生工具的会计处理一直是一个世界难题,我国的准则体系在这一块也一直是一个空白点。2005年9月21日,财政部下发了金融工具确认和计量、金融资产转移、套期保值、金融工具列报和披露等四项金融工具会计准则征求意见稿,标志着中国的金融会计准则体系建设迈出了重要一步。在《股票期权》等准则征求意见稿出台之后,将构成更完善的金融工具会计准则体系。
The accounting treatment of financial derivatives has always been a world problem. Our country’s normative system has also been a blank point in this regard. On September 21, 2005, the Ministry of Finance issued the draft for soliciting accounting standards for four financial instruments, including recognition and measurement of financial instruments, transfer of financial assets, hedging, presentation and disclosure of financial instruments, etc., marking China’s Financial Accounting Standards System Construction has taken an important step. After the issuance of the draft of the “Share Options” and other standards, it will form a more complete system of accounting standards for financial instruments.