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The Research on Information Disclosure of Derivatives

Author: YangXiaoHua
Tutor: KongQingLin
School: Chongqing University of Technology
Course: Accounting
Keywords: Financial derivatives information disclosure internal information
CLC: F832.51
Type: Master's thesis
Year: 2011
Downloads: 84
Quote: 0
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Abstract


With economic development, the financial markets are also developing quickly, financial instruments based on innovation, the domestic market to appear more and more financial derivatives. Since its derivative financial instruments with high risk, high leverage and other feature, to make it in providing enterprise risk management means at the same time, in turn gradually become the enterprise new risk source. In order to standardize the financial derivatives business in 2006, the Ministry of Finance issued new accounting standards, regulate the derivatives recognition, measurement and reporting. In 2010 the ministry of finance promulgated "enterprise internal control supporting guidelines" no. 17 guidance information transmission of internal in internal report the rules. Because financial derivatives itself is complexity, information disclosure issue derivative financial instruments, derivative financial instruments to become a major problem remains to be further improved to meet current market needs. Further reduce the risk of derivative financial instruments to reduce business investment mistakes.This paper to regulate information disclosure of derivative financial tools as the breakthrough point, through the CAO, CICIT Pacific case analysis based on the perfection of our financial derivatives and internal accounting information disclosure suggestion measures. This article is divided into six parts: The first part mainly introduces the problem is how to put forward the relevant domestic and abroad, literature review and analysis, research approach, theoretical significance and practical significance, the innovation points and disadvantages; The second part of the financial derivatives related introduction; The third part through to the COSO internal control of information and communication and China’s Ministry of Finance promulgated "enterprise internal control application guidelines no. 17-internal information transfer" related regulation is more analysis and our accounting information disclosure of the intersection and differences. The fourth part introduce derived financial instruments, disclose the relevant information theory, financial derivatives of information disclosure of difficulties and reason analysis; The fifth part is about the CAO, CICIT Pacific events case analysis; The sixth part puts forward derived financial instruments accounting information disclosure improvement measures at the same time, China’s Ministry of Finance promulgated with further internal control in the interior of the information transmission guidelines internal report, internal report is just a general framework, the specific operation is not high, improving financial derivatives internal report transmission measures. So as to further perfect the financial derivatives information disclosure, reduce the derivatives of various kinds of risks, and for all the stakeholders improve the useful information.About derived financial instruments accounting information disclosure, mainly from the perfect accounting standards, to train financial professionals, establishing multi-layer supervision system improve the quality of accounting information disclosure and transparency. For financial derivatives internal control information disclosed the main from internal management structure, internal information system design; information disclosure level improve internal information transfer of effective and timely. Further reduce enterprise for derived financial instruments, the risk of the investment.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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