刍议契约会计与衍生金融工具的确认  

On the Recognition of Contract Accounting and erivative Financial Instruments

作　　者：魏文君[1] 张萍[1] 

机构地区：[1]江汉石油学院经济管理系,湖北荆州434023

出　　处：《价值工程》2004年第3期91-93,共3页Value Engineering

摘　　要：契约会计的发展为衍生金融工具在财务报表内进行确认提供了理论依据。会计确认是一个过程,意味着某些项目的确认并不是一次完成。衍生金融工具交易是一个过程,其确认要经过初始确认、后续确认和终止确认。供应链契约所涉及的权利与义务具有“确定性”的特点,对其是否可在签约时确认及对会计确认问题的影响值得进一步探讨。The development of contract accounting provides the theoretical basis for the recognition of derivative financial instruments in the financial statements. Accounting recognition is a process, which means some events can't be identified at one time. The transaction of derivative financial instruments may take some time, and it should be recognized through three steps: the initial recognition, the re-recognition, and the final recognition. The rights and liabilities concerned by supply chain contracts have the feature of certainty, and deserve studies on whether they should be recognized at the time of contracting and the relating influence on the accounting recognition.

关 键 词：契约会计 衍生金融工具 会计确认 会计理论 

分 类 号：F830.42[经济管理—金融学] F230