Comparative Study of Financial Derivatives based onThe International Accounting Standards and China Accounting Principles

机译：基于国际会计准则与中国会计原则的金融衍生品的比较研究

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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.

机译：作为一种特殊的新金融LNStruments，持续时间甚至不需要任何投资，但可以获得相关交易的收入。这使得越来越多的企业利用它来获得福利及其贸易规模爆发。与此同时，由于金融衍生品的复杂性和相关标准的限制，高风险与它越来越严重。金融衍生品的衡量在金融衍生品会计中发挥着重要作用。本文将分析和比较有关国际会计准则（IAS）和中国会计原则（CAP）中的金融衍生工程衡量规则，旨在完善上限，并提出了一些建议，希望降低金融衍生品测量风险。

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《International conference on future computer, control and communication》|2010年||共3页
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作者
Chen Hongming; Shi Yanan;
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中图分类计算技术、计算机技术;
关键词
the measurement of financial derivatives; IAS; CAP; problems; measures;

机译：金融衍生物的衡量;IAS;CAP;问题;措施;措施;

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Comparative Study of Financial Derivatives based onThe International Accounting Standards and China Accounting Principles

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