FASB金融衍生工具定义研究  

On the Definition of Financial Derivatives of FASB

作　　者：袁皓[1] 卢文浩[2] 

机构地区：[1]中央财经大学会计学院,北京100081 [2]中央财经大学经济学院,北京100081

出　　处：《山东工商学院学报》2008年第5期72-75,113,共5页Journal of Shandong Technology and Business University

摘　　要：由于衍生工具本身的复杂性质和现行会计制度对金融工具采用混合计量属性所导致的经济后果,对衍生工具进行会计定义是较为复杂的问题。考察了美国会计准则委员会(FASB)有关准则关于衍生工具会计定义,并分析了美国GAAP与国际会计准则相关规定之间的异同,认为二者尽管存在差异,但IAS39中的许多关于衍生工具会计的规定无疑模仿或借鉴了美国GAAP。How to define the derivatives from the accounting standard is a complicated issue, due to the economic consequence caused by the complex nature characteristics of the derivatives and the current accounting measurement standard for financial instruments to adopt the hybrid measuring nature. This thesis investigates the derivatives＇ accounting definition of the FASB and analyzes the difference between American GAAP and the relevant regulations of international accounting principle. Although there are differences between them, many regulations that derivatives accounting provides in IAS39 no doubt mimic or learn from the American GAAP.

关 键 词：衍生工具 金融工具 会计准则 

分 类 号：F830.2[经济管理—金融学]