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.
最后，提出今后衍生金融工具会计乃至金融工具会计的四个发展趋势。
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.
为此，有必要完善衍生金融工具会计的基本理论和制度建设，改进现行的会计核算体制，增强信息披露的力度。
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.
本文创新之处在于：站在会计研究的角度给出了衍生金融工具的会计学定义；