衍生金融工具在我国的应用研究

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1、managementsystemsforaccountingpracticesincludingfinancialderivativesisinternationalfocus.Thefinancialderivativeaccountingisoneofthetenaccountingdifficultproblemsinthe21stcentury。FromInternationalAccountingStandardsCommission(IASC)totheauthoritiesforaccountingprinciplesineac

2、hnationtotheacademy,theyaredoingtheirbesttoidentify,tomeasure,toreportfinancialderivatives,fortunatelywithnever-endingnewapproachesbeingcontributedtotheframeofaccountingprinciples.OnDecember17,2003,InternationalAccountingStandardsBoard(IASB)amendedIAS39,furthermoretomakesur

3、ethemodeloffair-valuemeasurementforfinancialderivativesisgenerallyimplemented.Thisthesisconsistsoffivesections:SectionOne：givesabriefintroductiontoderivativefinancialinstrumentsanditsimpingementontraditionalaccountingtheory.Italsomakesaliteraturereviewonthepreviousresearch,

4、andgivesauthor’sopiniononfurtherresearchtolayfoundationforfollowingresearch.SectionTwo：therecognitionmeasurementofderivative.Recognitionchieflyresolvestheproblemwhensomeitemsreallygointotheaccountingsystem.Itplaysasthemostimportantpartinthisthesis,Iarguethatweshouldbeawayth

5、e“pasttraditionorissue”，andfocusonthe“actualfutureeconomicpayoff”.SectionThree:the2measurementofderivative.Measurementchieflyresolvestheproblemhowmuchsomeitemsgointotheaccountingsystem.Accordingtothetraditionalaccountingtheory,therearefivemeasurementattributes:historicalcos

6、t/historicalincome、currentcost、currentvalue、netrealizablevalueanddiscountedpresentvalueforfuturegrosscashflowetc.Thefairvalueistheexchangeamountexistinginthecurrentfairdealthateveryonefamiliarizesthesituationandiswillingtoexchangeassetandsettleobligation.Thispaperthinksthat

7、thefairvalueisadynamicconcept,itshows3tenses:theelapse,thepresentandthefuture.Therelationshipbetweenthefairvalueandthecurrentaccountingmeasurementattributesisnotparallel,thefollowingaccountingattributes:historicalcost/historicalincome、currentcost,currentvalue、netrealizablev

8、alueanddiscountedpresentvalueforfuturegrosscashflow,allcanbedefinedasthefairvaluei