一、金融工具会计准则的发展情况金融工具会计准则项目是国际会计准则委员会与加拿大特许会计师协会联合开发的一个准则项目。于1988年6月立项,历时近8年。虽然金融工具会计准则项目并未象当初立项时所期望的那样顺利完成,但仍然取得了较多的成果,迈出了艰难的第一步。国际会计准则委员会曾分别于1991年和1994年公布过两份征求 I. Development of Financial Instruments Accounting Standards The Financial Instruments Accounting Standards Project is a standard project jointly developed by IASB and Canadian Institute of Chartered Accountants. In June 1988 project, which lasted nearly 8 years. Although the financial instruments accounting standards project did not finish as expected when the original project was completed, it still achieved more results and took a difficult first step. The IASB published two solicitations in 1991 and 1994 respectively