derivative financial instruments accounting

基本解釋

Last, the dissertation proposes four developmental directions of derivative financial instruments accounting and even financial instruments accounting.
最后，提出今后衍生金融工具會計乃至金融工具會計的四個發(fā)展趨勢。
Thus, it's necessary to perfect the basic theory of derivative financial instruments accounting and system, improve the present accounting system and strengthen information disclosure.
為此，有必要完善衍生金融工具會計的基本理論和制度建設(shè)，改進(jìn)現(xiàn)行的會計核算體制，增強信息披露的力度。
After that, the paper pointed out the main contents we should disclose in the notes, and also proposed the specific principles of derivative financial instruments accounting disclosure.
本文創(chuàng)新之處在于：站在會計研究的角度給出了衍生金融工具的會計學(xué)定義；