Financial instruments accounting

Author: Zheng Lei
Publisher:
Publish Date: 2004-03-01
Features: Financial instruments, especially derivative financial instruments, bring great benefits to market participants while posing significant risks. The core of risk management is information disclosure, which largely depends on the standardization of accounting procedures. This book conducts a comprehensive risk analysis of representative types of financial instruments, detailing the risk characteristics and accounting treatment rules and processes for basic financial instruments such as stocks and bonds, as well as options contracts, futures contracts, forward contracts, and swap contracts. It aims to reconstruct financial instrument accounting theory and standardize practical operations.