本文最后对我国金融工具会计准则做出评介，并给出相应的建议。
Finally, the thesis evaluates China's financial instruments accounting standards, and gives corresponding Suggestions.
本文对金融工具会计准则进行了国际比较，上述问题构成这些国际比较的动因。
Recognition and measurement have been two key difficult issues in financial instruments accounting standards setting, and also two foci of the present research.
金融工具会计准则的完善，需要更多的会计理论工作者对金融工具会计保持关注，一如既往的深入研究金融工具。
To perfect the finance instrument accountancy's standard, accountancy theories workers need to keep concern and further research the finance instrument accountancy's standard.
国内外对金融工具会计准则的研究一直是一个热点问题，并且各国的金融工具会计准则一直处于不断的修订和完善中。
It is always a hotspot problem about the research on accounting standards of financial tools, the standards are emending and perfecting perpetually in all countries.
对货币互换和利率互换会计核算、披露过程的完整展现为我国金融工具会计准则的实际应用提供了一个可供思考的思路。
The whole process of currency swap and interest rate swap accounting and disclosure provide a practical application for thinking ideas of our financial instruments accounting standards.
在新的会计准则中，除了在投资性房地产、金融工具的确认和计量等。
Under the new accounting standards, in addition to investment in real estate, financial instruments such as the confirmation and measurement.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
与之对应的中国会计准则为24条，它涉及的是包括衍生工具在内的金融工具的确认和计量。
The equivalent of China Gaap is item 24. IAS deals with the recognition and measurement of financial instruments including derivatives.
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