Derivative Financial Instruments Accounting: A New Perspective

Author: Geng Jianxin
Publisher:
Publication Date: 2002-05-01
Features: This is a book that specifically elaborates on the accounting recognition, measurement, and reporting of derivative financial instruments. The writing of this book was supported by the Fund for Humanities and Social Sciences Research of the Ministry of Education. In this book, the author comprehensively explains the background and role of derivative financial instruments accounting, describes the development process and main characteristics of derivative financial instruments accounting; analyzes the research status and application of derivative financial instruments accounting in China; discusses the accounting theory and practice of stock market derivative instruments, interest rate derivative instruments, and foreign exchange derivative instruments. At the same time, the author also makes an objective analysis and positive outlook on the development of derivative financial instruments accounting in China.