A study on the derivative financial instruments and their accounting treatment

被引：0
|
作者：
Zhang Chunming [1 ]
机构：
[1] Xiamen Centuryland Corp, Xiamen 361009, Peoples R China
来源：
Proceedings of the 3rd International Conference on Innovation & Management, Vols 1 and 2 | 2006年
关键词：
financial innovation; derivative financial instruments; accounting recognition; accounting measurement; fair value;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Starting from the definitions and characteristics of derivative financial instruments, this paper mainly discusses problems of accounting treatment in derivative financial instruments and the current situation of Chinese market. It also provides some suggestions on the development of derivative financial instruments and their accounting research in China.
引用
收藏
页码：652 / 658
页数：7
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