Derivative Financial Instruments Accounting Research

With the development of capital market, the creation brought new issue to the development of the accounting theories. The dissertation deals with accounting for derivative financial Instruments. Main topic of which include the definition, recognize, measurement, and disclosure. This paper is composed five chapters:Chapter 1. Online of Accounting for Derivative Financial InstrumentsWhat is a derivative financial Instruments is the first issue that should be discussed in making research on accounting for derivative financial Instruments, After analyzing the definitions of derivative financial Instruments of IAS32 and SEAS 133, concludes that the definitions of derivative financial Instruments.Furthermore, this chapter outlines the main characteristic about derivative financial Instruments and main issues in accounting for derivative financial Instruments, Chapter 2. Accounting Recognition of Derivative Financial InstrumentsRecognition is the process of recording or incorporating an item into the financial statement of an entity formally as an element of derivative financial Instruments such as asset or liability and about the profit or loss.This chapter firstly discussed the recognition criteria and principal that the derivative financial Instruments met, at the basis of it, think of their characters, research how to recognition, recognition again and the recognition their profit or loss.Chapter 3. Measurement of Derivative Financial InstrumentsThe measurement of financial Instruments is a core issue of accounting for derivative financial Instruments. This chapter discussed which measurement model is the best model, and choice the fair value accounting model to measure the derivative financial Instruments. Then practice it in derivative financial Instruments through give some examples.Chapter 4. Disclosure of Derivative Financial InstrumentsThe disclosure of derivative financial Instruments is the important part of accounting for derivative financial Instruments. This chapter composed the practices of other countries' accounting principal, put the risk, accounting policy, which under the fair-valueaccounting model being the main topic.Chapter 5. Recommendation on Establishing China's Accounting for Derivative Financial InstrumentsIn this chapter, firstly, describe the latest developments of derivative financial Instruments in China Then discusses the theoretic and practical significance of making researches on accounting for derivative financial Instruments in China. At last, made some suggest to develop the accounting research about derivative financial Instruments.