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yan sheng jin rong gong ju hui ji yan jiu cheng guo ping jia
Pages: 33-34
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  衍生金融传统金融工具金融负债行情走势非对称计量属性国际会计准则国际会计界初始确认公允价值变动;
Abstract: 衍生金融工具是在传统金融工具的基础上派生出来的,通过预测股价、利率、汇率等未来行情走势,采用支付少量保证金,签订跨期合同或互换不同金融工具等交易形式的新兴金融工具。因其具有规避风险、降低交易成本、减少信息的非对称性和“以小博大”的杠杆作用,所以近二十年来...
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