The Enlightenment from FAS161 on Accounting Disclosures about Financial Swaps of Chinese Listed Commercial Banks

摘要：

As the accounting disclosures about derivative instruments becoming the focus of attention under financial crisis, the Financial Accounting Standards Board has issued Financial Accounting Standard No. 161, Disclosures about Derivative Instruments and Hedging Activities. Through analyzing the present situations and existing problems of the accounting disclosures about financial swaps, which is under the guidance of the new accounting standards in China, in 2008 annual reports of listed commercial banks, this paper suggests some relevant improvement, which based on the actual situation of the disclosure about financial swaps in China, and combined with the relevant requirements of the Financial Accounting Standard No. 161.

关键词： Financial swaps Accounting Disclosure Financial Accounting Standard No. 161

作者: CHEN Hongming GONG Hao

作者单位: School of Economic and Management,Changsha University of Science and Technology,China,410114

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 510-514

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）