| 潘立新.衍生金融工具的公允价值计量——IASC的艰辛努力[J].,2001,2(1):21-24 |
| 衍生金融工具的公允价值计量——IASC的艰辛努力 |
| Difficults in Accounting Measurement of Secondery Financial Instruments Based on Fair Value |
| 修订日期：2000-10-20 |
| DOI： |
| 中文关键词: 衍生金融工具 会计计量 公允价值 |
| English Keywords:secondary instruments,accounting measurement,fair value |
| Fund Project: |
| PAN Li-xin |
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| 中文摘要: |
| 衍生金融工具的会计计量问题一直是其会计核算的核心和难点,围绕金融工具的准则建设和国际协调,IASC作了大量工作.文章通过对IASC的讨论意见稿ED48、国际会计准则IAS32、IAS39等的形成过程及其主要内容的回顾与评述,对金融工具会计计量的国际准则建设进行了分析,认识到公允价值是金融工具唯一相关的计量属性,而金融工具国际会计准则的最终形成还需要艰辛的努力. |
| English Summary: |
| The accounting measurement of secondary financial instruments is the crucial problem of it's accounting process. IASC has worked hard in building up a set of international accounting standards of it. Based on a review of IASC's standard making work from ED48 and IAS32 to IAS39, the paper believes that fair value is the only measurement attribute for financial instruments, but there's still a long way in perfecting international accounting standards of financial instruments. |
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