Research On Issues Of Derivative Financial Instruments Accounting

This article researched IAS, FAS and CAS relate to derivative financial instruments, including derivative financial instruments accounting in IAS, FAS and CAS and the comparative analysis of the characteristics of derivative financial instruments, the specialty of derivative financial instruments. In the core part of the thesis, the author discussed and analyzed the derivative financial instruments accounting characteristics in the recognition, measurement and disclosure, status and current problems. At last, used the case analysis and classification methods, used CAS'derivative financial instruments of subjects setting, lead to the present derivative financial instruments accounting methods, and made further improvement to promote our derivative financial instruments accounting development proposals, including the further improvement of accounting standards, internal controls and internal audit and warning mechanism and accounting personnel'profession ethics education.