衍生金融工具会计计量问题研究  

A Study on the Accounting Measuring with Derived Financial Instrument

作　　者：喻采平[1] 

机构地区：[1]云南财贸学院会计学院,云南昆明650221

出　　处：《玉溪师范学院学报》2005年第11期29-31,共3页Journal of Yuxi Normal University

摘　　要：衍生金融工具带来的灾难性事件使其计量问题需要得到更好的解决。从衍生金融工具的定义可以看出衍生金融工具会计计量的难点所在,国际会计界认为公允价值是衍生金融工具计量标准的最佳选择,但目前在实务中一般采用混合计量模式,我国应根据实际情况采用不同于国际标准的混合计量模式。The measuring problems about derived financial instruments need to be better solved because they have brought some disasters.The definition of derived financial instruments determines where the difficulty is with this tool.At present,mixed measuring is generally used although it is understood that the fair value is the best choice of measuring the derived financial instrument.We should adopt the mixed measuring model different from the international criterions owing to our especial circumstances.

关 键 词：衍生金融工具 会计计量 历史成本 公允价值 混合计量模式 

分 类 号：F830.42[经济管理—金融学]