Warren Buffett once called derivatives financial instruments of mass destruction.

沃伦·巴菲特曾把衍生金融工具比作大规模杀伤性武器。

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Based on the actuality of accounting disclosure of derivatives financial instruments of foreign exchange, the article deeply studies two aspects of accounting disclosure that element list...

本文根据目前外汇衍生金融工具的会计披露现状，对会计披露方面表内要素列示和表外信息披露进行了研究，并提出规范这些方面的具体建议。

youdao

Based on the actuality of accounting disclosure of derivatives financial instruments of foreign exchange, the article deeply studies two aspects of accounting disclosure that element list of ba...

本文根据目前外汇衍生金融工具的会计披露现状，对会计披露方面表内要素列示和表外信息披露进行了研究，并提出规范这些方面的具体建议。

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Derivatives are financial instruments whose value is based on some underlying asset, like a mortgage for instance, and and can be used to either hedge risk or for completely speculative positions.

FORBES: Another Financial Crisis Is On The Way, Mobius Says

Institutional traders may need to be effective traders not just of forex, but also of commodities, options, derivatives and other financial instruments.

FORBES: Working In Finance: 5 Forex Careers

As you know, part of what led to this crisis was firms like AIG and others who were making huge and risky bets, using derivatives and other complicated financial instruments, in ways that defied accountability, or even common sense.

WHITEHOUSE: President Obama Tells Wall Street to Back Reform