期刊论文

Difficults in Accounting Measurement of Secondery Financial Instruments Based on Fair Value

中文

南华大学学报(社会科学版)

1673-0755

2001

2

1

21-24

10.3969/j.issn.1673-0755.2001.01.007

本校为第一机构

衍生金融工具的会计计量问题一直是其会计核算的核心和难点,围绕金融工具的准则建设和国际协调,IASC作了大量工作.文章通过对IASC的讨论意见稿ED48、国际会计准则IAS32、IAS39等的形成过程及其主要内容的回顾与评述,对金融工具会计计量的国际准则建设进行了分析,认识到公允价值是金融工具唯一相关的计量属性,而金融工具国际会计准则的最终形成还需要艰辛的努力.

The accounting measurement of secondary financial instruments is the crucial problem of it's accounting process. IASC has worked hard in building up a set of international accounting standards of it. Based on a review of IASC's standard making work from ED48 and IAS32 to IAS39, the paper believes that fair value is the only measurement attribute for financial instruments, but there's still a long way in perfecting internatio...