The Challenges from Accounting Risk of Derivative, on the Basis Of Chinese New Accounting Standards

摘要：

Chinese new accounting standards published and applied on Sept. 1. 2007 requests that financial information of derivative are allowed to be reported inside the financial statement Chinas new hedge accounting rules create new ways in which to make sense of hedging activities in financial statements. Hence, it become much more noticeable of accounting risk of derivative which was reported in their own way by business enterprises at pass time. The characteristics will deem influence the decision making of accounting information users.

关键词： New Chinese Accounting Standards Accounting Risk of Derivative New challenges

作者: CHEN Yin

作者单位: School of finance and accounting, Zhejiang Gongshang University

会议类型: 国际会议

会议名称: The Tenth West Lake International Conference on Small & Medium Business(第十届西湖国际中小企业研讨会)

会议地点: 杭州

会议语种:英文

页码: 732-734

在线出版日期: 2008-10-25（万方平台首次上网日期，不代表论文的发表时间）