Comparative Study of Financial Derivatives based onThe International Accounting Standards and China Accounting Principles
As a special kind of new financial lnstruments,the holer requires little even no any invest when getting them but can receive times income from the related trades. This makes more and more enterprises use it to get benefits and its trade scale bursts. Meanwhile,as the result of financial derivatives complexity and related standards limit,the high risks come with it and they are becoming more and more serious. The measurement of financial derivatives plays an important role in financial derivatives accounting. This article will analyze and compare the rules about measurement of financial derivatives in the international accounting standards (IAS) and china accounting principles (CAP),aimed to perfect CAP and put up some suggestions in the hope of reducing risks in measurement of financial derivatives.
the measurement of financial derivatives IAS CAP problems measures
Chen Hongming Shi Yanan
School of Economic and Management,Changsha University of Science and Technology,Changsha 410000,China
国际会议
南宁
英文
17-19
2010-12-10（万方平台首次上网日期，不代表论文的发表时间）