Accounting Research Of Equity Warrant Bonds

With the dawn of the twenty-first century, the capital market began to enter an unprecedented period of development, securities investment funds as a new investment projects, and gradually in the capital markets play an important role to play. However, choosing the fund, mostly small and medium investors, their disposable income is relatively low, investors first consideration is safety, followed by its value-added, which limits the fund products of refinement and differentiation. With the changing market environment, personal income continues to improve, investors should risk capacity is rising, high-risk high-yield fund innovative class favored. Therefore, the fund company when choosing investment targets should not only consider the general financial instruments, but also constantly adding new varieties to adapt to the actual needs of economic development and investors.In this paper, case study research methods, on the basis of accounting laws and regulations, based on the theoretical analysis and case studies combine to securities investment fund accounting equity warrant bonds as the core of the study process. First, the equity warrant bonds bonds have been described in detail, and explains the people eager to buy the bonds of the underlying causes, and describes the principles and the need to confirm the fair value of financial instruments, and the principles of the fair value in connection with specific cases to illustrate Investment Fund separate trading of equity warrant bonds recognition, measurement and reporting, the final analysis the difficulties of accounting and the need for split the cost of bonds and warrants.The main conclusions are as follows:(1) An equity warrant bonds to a certain extent effective implementation of the needs of investors, because the power of its sets and funds are fully reflected.(2) measured at fair value and the use of appropriate valuation techniques to split the value of bonds and warrants worth the difficulty of this article.(3) The financial instruments in the investment fund, the need for detailed analysis and detailed calculation of its value, high transparency requirements for securities investment funds is concerned, it can be more fairly reflect the value of the investors.(4) We can absorb foreign in the use of the fair value model is experience and understanding. Improve their level in the fair value of research, and actively learn from other countries and with their cooperation.(5) The state-owned listed companies also need to take more effective measures to achieve absolute control of the company. First, to ensure the company’s business and reasonable stock price stability; secondly, to improve the administrative regulations to achieve steady growth in demand.(6) through the initial introduction of this article, we expect to make on innovation and the related accounting treatment of financial instruments on the future of financial markets provide some reference value.