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Study on Derivative Financial Instrument’s Accounting Measurement

Author: HanYunFeng
Tutor: WangAiGuo
School: Shandong Institute of Economics
Course: Accounting
Keywords: Fair value Derivative financial instruments Accounting measurement
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 495
Quote: 2
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Abstract


, Historical cost has long been the main mode of accounting measurement , but with the economic development , especially in derivative financial instruments are emerging the historical costs increasingly difficult to cope with the situation . In order to maintain the usefulness of the quality of accounting information , for each standard -setting bodies regarded derivative financial instruments measured at fair value as a target . China promulgated in 2006, the new accounting standards used by listed companies in 2007 , the adoption of fair value accounting measurement attributes is one of the important symbol of China 's accounting standards with international accounting standards convergence . However , due to the financial turmoil sweeping the global fair value of derivative financial instruments , raised to a white-hot level . This problem of important practical significance to explore the accounting law of development , improvement of accounting theory , promote the building of the accounting and other related disciplines . Firstly, starting from the definition of the derivative financial instruments , the unique characteristics of derivative financial instruments . Next, the introduction of the fair value of the definition of fair value and other measurement attributes . Of derivative financial instruments are measured to theoretical analysis , measured in terms of historical cost in the feasibility of the limitations of the fair value measurement of derivative financial instruments . The fourth part of the study of the practical application of fair value accounting measurement of derivative financial instruments , combined with the impact of the financial crisis on the fair value of the discussion of the impact at the same time , further analysis of the influence and impact of the fair value measurement of derivative financial instruments . Finally, for the problem on the basis of summing up the full corresponding comments and suggestions .

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