derivative financial instruments accounting

基本解释

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計迺至金融工具會計的四個發展趨勢。
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.
爲此，有必要完善衍生金融工具會計的基本理論和制度建設，改進現行的會計核算躰制，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.
本文創新之処在於：站在會計研究的角度給出了衍生金融工具的會計學定義；