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Derivative financial instruments accounting recognition , measurement issues

Author: HeZhuoZuo
Tutor: LiuDaXian
School: Capital University of Economics
Course: Accounting
Keywords: Derivative financial instruments Financial instruments Confirm Measure Fair value
CLC: F830.42
Type: Master's thesis
Year: 2005
Downloads: 1224
Quote: 3
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Abstract


Since the 1980s , the international financial markets , the development of derivatives by leaps and bounds in the ascendant. As an important financial innovation , the extensive use of derivatives , financial markets , corporate finance , and many other areas have had a far-reaching impact , also poses a challenge to traditional accounting standards , the requirements of the new accounting theory and practice can be objectively real to reflect the risks and benefits of the use of derivatives . The author attempts to be recognized from the accounting of derivative financial instruments , two accounting measurement of the accounting treatment of derivative financial instruments . By reference to the dominant view of international accounting theory , to analyze IAS32/39 and FAS133 accounting rules , international comparison , domestic practical similarities and differences between the accounting treatment of derivative financial instruments , accounting recognition , derivative financial instruments should or assets liabilities, or profit and loss statement ; accounting measurement should be measured in accordance with the fair value , the fair value will be the sole criterion for future derivatives are measured .

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CLC: > Economic > Fiscal, monetary > Finance, banking > Finance, banking theory > Banking > Bank Accounting
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