英语翻译20世纪70年代在货币、票据、股票、债券等基本金融工具的基础上派生出的衍生金融工具蓬勃兴起,不断创新.由于它具有

英语翻译
20世纪70年代在货币、票据、股票、债券等基本金融工具的基础上派生出的衍生金融工具蓬勃兴起,不断创新.由于它具有规避风险和以小博大的杠杆作用,已经成为金融领域规避金融风险、进行套期保值及寻求投机收益的重要工具,由此也引发了一系列震惊世界的金融风波.因此,衍生金融工具的发展引起了世界的广泛关注.而如何记录、计量、分析和监督衍生金融工具风险和收益的会计问题逐渐成为财务会计理论界和实务界研究的焦点.
本文主要从衍生金融工具的会计确认、会计计量及信息披露三方面对衍生金融工具的会计处理问题进行探讨.首先从衍生金融工具概念特征入手,结合国内外准则制定机构研究成果,提出必须拓展传统财务会计理论中的资产、负债的定义,解决衍生金融工具的归属问题,为论述衍生金融工具的会计问题奠定基础.然后通过对国际会计准则委员会和美国财务会计准则委员会相关规定的介绍、分析,进一步提出衍生金融工具在会计确认原则上要坚持初始确认、后续确认和终止确认的三个步骤,在会计计量属性问题上,坚持公允价值是衍生金融工具唯一相关的计量属性.此外,本文还研究了衍生金融工具的报表信息披露的几个问题.最后,根据我国实情,对如何有效实施我国衍生金融工具的会计准则提出建议或思考.
关键词：衍生金融工具、会计确认、会计计量、信息披露

In the 1970s, bills, currency in stocks, bonds, the basic financial instruments on the basis of derived financial derivatives rise, innovation. Because it has extensive in small and avoid the risk of financial leverage, has become a financial risk evasion field, and seek hedging speculative yields important tool, which has caused a series of shocked the world's financial crisis. Therefore, the development of financial derivatives caused extensive concern of the world. And how to record, measurement, analysis and supervision of financial derivatives of the risks and benefits of accounting problems become financial accounting theory and practice research focus.
This article mainly from the financial derivatives, the accounting information disclosure of accounting measurement and three facing financial derivatives accounting problems are discussed. From the first derivatives, combined with the feature of concept and criteria for research institutions, must develop traditional accounting theory of assets and liabilities of the definition of financial derivatives, solve the problem discussed, belonging to the financial derivatives accounting issues lays the foundation. Then based on international accounting standards board and the financial accounting standards board related provisions of the introduction and analysis, puts forward the financial derivatives in accounting recognition in principle to insist on the initial confirmation, follow-up confirmation and termination of three steps that in accounting measurement attribute, insist on financial derivatives are fair value measurement attribute of the related. In addition, this paper studies the derivative products report information disclosure. Finally, according to the facts, how to effective implementation of financial derivatives in accounting Suggestions or thinking.
Keywords: financial derivatives, accounting, and accounting measurement confirmation, the information disclosure