Traditional financial disclosure can not present the risks of DFIs in time and fully.
传统的财务报告披露模式难以及时充分地反映衍生金融工具风险。
On the condition that DFIs are contained in the accounting process system, the key is to solve accounting measurement problem.
在将衍生金融工具纳入会计处理系统的前提下，其后关键是处理好会计计量问题。
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。
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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