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.
最後，提出今後衍生金融工具會(huì)計(jì)迺至金融工具會(huì)計(jì)的四個(gè)發(fā)展趨勢(shì)。
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.
爲(wèi)此，有必要完善衍生金融工具會(huì)計(jì)的基本理論和制度建設(shè)，改進(jìn)現(xiàn)行的會(huì)計(jì)核算躰制，增強(qiáng)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)新之処在於：站在會(huì)計(jì)研究的角度給出了衍生金融工具的會(huì)計(jì)學(xué)定義；