A discussion on derivative accounting perspective tool for risk analysis of the causes and prevention of（会计角度讨论导数工具对风险分析的原因和预防）.docVIP

A discussion on derivative accounting perspective tool for risk analysis of the causes and prevention of [Abstract] In recent years, China’s financial markets by the increasing influence of international financial markets, derivatives in the development of China’s financial market has become increasingly important, so we must pay full attention to the risk of derivatives and establish a sound risk prevention system In this paper, starting from the derivatives of accounting concepts, types and causes of derivatives risk analysis, and on this basis, never the perspective of prevention measures to derivative risk. [Paper Keywords derivatives, risk, causes, prevention Since the beginning of the twenty-first century, with the deepening of the development of world economy and international financial markets, the new derivative varieties continue to emerge, which has brought huge benefits to financial institutions and enterprises at the same time it also brings a lot of risk. caused by the derivatives crisis makes people began to re-examine its role, a new subject to the relevant employees. A derivatives accounting concepts Derivatives in the native financial instruments based on the development of new financial instruments. Correspondingly, the derivatives market and the native financial markets are inextricably linked to derivative instruments is the product of financial innovation in the financial instruments of the native highly developed under the premise. (1) U.S. Financial Accounting Standards Board on the definition of derivatives The U.S. Financial Accounting Standards Board (FASB defined in SFAS119 derivatives, futures contracts, forward contracts, swaps and options contracts and similar financial instruments, such as the upper limit and lower limit of the interest rate and fixed rate borrowings obligations (commitments. (2) International Accounting Standards Board on the definition of derivatives The International Accounti