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一、金融创新的发展对现行财务会计的影响(1)对权责发生制的影响。企业操作衍生金融工具,在会计处理上何时在报表上确认。这一确认对于收入来说,就是营业收入确认原则;对于费用来说,就是配比原则。配比原则认为,获得营业收入必然有很好的解释,但配比原则对金融资产、负债的处理就显得力不从心。权责发生制以债权、债务关系的确认与否作为记账基础,对未来发生的事项则不予确认,而衍生金融工具的发生都预示着将带来一系列的财务变动。(2)对历史成本原则的影响。衍
First, the impact of the development of financial innovation on the current financial accounting (1) the impact of accrual basis. The operation of derivative financial instruments by enterprises shall be confirmed in the statements on the accounting treatment. This confirmation for income, is the principle of revenue recognition; for the cost, is the principle of proportioning. The matching principle is that there is bound to be a very good explanation for obtaining operating income, but the principle of proportioning can not handle the financial assets and liabilities at all. The accrual basis is based on the confirmation of creditor’s rights and debt relationship as the basis of accounting and does not confirm future events. The occurrence of derivative financial instruments indicates that a series of financial changes will be brought about. (2) the impact on the principle of historical cost. Yan