Dissertation > Excellent graduate degree dissertation topics show

Comparative study of derivative financial instruments standards

Author: HuHongYan
Tutor: ZuoXiaoYan
School: Yunnan University of Finance
Course: Accounting
Keywords: Financial crisis Derivative financial instruments Audit Criterion
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 267
Quote: 0
Read: Download Dissertation

Abstract


20 In the 1970s, the disintegration of the Bretton Woods system, a worldwide oil crisis, interest rate and exchange rate volatility abnormal economic environment, derivative financial instruments as an important tool for risk aversion gradually developed. By the early 2000s, Subprime Lending secured by a variety of bonds and credit derivatives due to abuse of the subprime crisis, and expanded into a global financial crisis. Thus, the derivative financial instruments to cope with the economic crisis has been praised, but also brought about a financial crisis condemned. The global financial crisis on the world of derivatives applied sounded the alarm, derivative financial instruments should play a role in supervising the audit has also become the focus of the community. Therefore, this article on derivative financial instruments accounting standards, auditing standards research, after the financial crisis at home and abroad by collecting derivative financial instruments accounting standards and auditing standards in the latest revision of the results, before the financial crisis-related information to comparative analysis of domestic and international Application and derivative financial instruments accounting standards and auditing standards before and after the changes in the financial crisis, in order to improve our system of auditing standards on derivative financial instruments, derivative financial instruments to improve our ability to provide audit practice recommendations for the further development of our derivative financial instruments to create a good regulatory environment for the development of China's financial market to provide strong security. First, the article introduces the derivative financial instruments research status. Other countries of the derivative financial instruments is mainly reflected in the nature of derivative financial instruments, econometric models, risk assessment model, the Company uses derivative financial instruments for decision making, voluntary disclosure factors, mining companies apply the factors of derivative financial instruments and other aspects. Derivative financial instruments of research focused on accounting related to derivative financial instruments of measurement, presentation, disclosure, and audit-related derivative financial instruments for risk assessment and regulatory aspects. After the proposed research background and significance. Secondly, the article describes the basis for the audit of derivative financial instruments that the application of derivative financial instruments and derivative financial instruments accounting standards, and derivative financial instruments the audit itself is described. Specifically, a comparative analysis of derivative financial instruments in the United States and China in different development; introduced until March 2011, IASB, FASB and the Chinese Ministry of Finance issued derivative financial instruments accounting standards and IAASB, PCAOB and the Chinese Ministry of Finance issued derivative financial instruments auditing standards, and comparative analysis of the derivative financial instruments accounting standards, auditing standards body under a different formulation differences; to the \revision of the financial crisis and the financial crisis before the guidelines were longitudinal comparison. Based on this, we propose the financial crisis of the direction of development of derivative financial instruments; derivative financial instruments accounting standards and its future amendments to the lack of trends; derivative financial instruments lack of auditing standards, and from the risk awareness, special skills and knowledge audit key and other aspects of auditing standards on derivative financial instruments amendments should concern the content. Finally, the article according to the financial crisis, derivative financial instruments exposed issues related derivative financial instruments on China's future development of audit recommendations. Derivative financial instruments from the development requirements of the revised accounting standards, auditing standards revised three aspects of derivative financial instruments proposed urgent need to improve audit quality necessity, and put forward comprehensive audit of derivative financial instruments, methods or recommendations.

Related Dissertations

  1. Research on Peer-to-Peer Traffic Identification Algorithm Based on Cluster Analysis,TP393.02
  2. The Study on Choice of Policy Tools of China,D630
  3. Based on data mining research tax audit case selection,F812.42
  4. A securities company's financial control issues,F830.42
  5. Crisis Hypothesis Testing",F224
  6. Study on the Ability of Anti-financial Crisis of Famous Enterprises,F272;F224
  7. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  8. China’s Local Governments to Address the Financial Crisis, a Number of Countermeasures,F831.59
  9. Digital Audit System Research,TP311.52
  10. Research of Performance Appraisal System for JS Group Based on Balanced Scorecard,F272
  11. Of derivative financial instruments Accounting Oversight research,F233
  12. Environmental audit risk identification, assessment and control of,F239.6
  13. Environmental audit quality indicators and methods of evaluation,F239.6
  14. Distributed target detection in wireless sensor network research,TP212.9
  15. LCA methodology based cement cleaner production audit,F426.71
  16. Corporate Governance and independence of audit,F239.4
  17. Study on Stability and Control Strategy for Planar Point Contact Biped Running,TP242
  18. Highway Management Enterprise Study on Financial Risk Pre-warning Model,F540.58
  19. Financial crisis of bank bailouts legal regime applies,F832.2
  20. Audit Research funding for environmental protection,F239.4

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile