The Derivative Financial Instrument accounting has already become the important branch of the modern accountant studied.
衍生金融工具会计已经成为现代会计的重要分支。
Therefore, under traditional accounting system, derivative financial instruments can only be treated off balance sheet and can not be presented on the balance sheet.
因此,传统会计体系下,衍生金融工具无法在资产负债表内得到确认,而只能成为游离于资产负债表外的巨大风险项目。
The birth of derivative financial instruments (DFIs) has caused four problems in the field of accounting: (1) the impact on the traditional accounting elements theory.
衍生金融工具的出现,对会计界可谓是形成了四大难题:(1)对传统的会计要素理论形成了冲击。
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