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Study on Accounting Policy of Derivative Financial Instrument

Author: ZhangSongPeng
Tutor: XueHongYan
School: Tianjin University of Commerce
Course: Accounting
Keywords: Derivative financial instruments Accounting policies Financial crisis IFRS9 Fair value
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 460
Quote: 0
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Abstract


Derivative financial instruments emergence has brought great challenges to the traditional accounting theory , this once-in-a-century financial crisis , making the relevant accounting standards by more widespread concern , the the world Accounting Standards research institutions in its efforts to the perfect accounting policies for financial instruments , and derivative financial instruments accounting policies is the important part . This paper is divided into four parts , the first part of the contents of the background and significance of the topic ; derivative financial instruments accounting policies are described in the second part of this part of the first definition of financial instruments and derivative financial instruments and derivative financial instruments relative in native characteristics of the financial instruments , then international , the United States and China accounting policies for derivative financial instruments , from the perspective of the recognition, measurement and disclosure of discourse and comparative analysis of the similarities and differences of these derivative financial instruments policy . The third part in the description of the basis of the financial crisis on to explore the reasons for the financial crisis , policy inadequacies of derivative financial instruments , but it is not caused by the financial crisis or accelerate the financial crisis . Then , This section explains the impact of the financial crisis, the accounting policies for derivative financial instruments , these effects mainly in the fair value of financial instruments , measurement . This part also elaborated the International Accounting Standards Board , including the 9th International Financial Reporting Standards \discusses the latest content on derivative financial instruments accounting policy . The fourth part of the future development of derivative financial instruments policy recommendations include: improve the accounting policies for derivative financial instruments , and stick with the fair value measurement of derivative financial instruments , the use of a simple and practical econometric model , vigorously develop high intermediate service institutions and culture derivative financial instruments for the quality of talent.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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