2012年我国财政部发布了《企业会计准则第37号---金融工具列报(修订)(征求意见稿)》，2014年1月发布了《金融工具会计准则补充规定（征求意见稿）》，在了解修订背景以及国外对金融工具准则修订的基础上，归纳了本次修订对金融工具列报准则的改进。%The Ministry of Finance of China issued “Accounting Standard for Enterprise No.37---Presentation of Financial Instruments (Amendment) (Draft)”in 2012, in January 2014 issued“Supplementary Provisions of Financial Instruments Accounting Standards (Draft)”, this paper based on the understanding of the revision background and foreign amendments to standards of financial instruments, summed up the improvement of the amendment to the presentation of financial instruments standards.
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