衍生金融工具包括哪些,非衍生金融工具包括哪些?

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In the 1970s, bills, currency in stocks, bonds, the basic financial instruments on the basis of derived financial derivatives rise, innovation. Because it has extensive in small and avoid the risk of financial leverage, has become a financial risk evasion field, and seek hedging speculative yields important tool, which has caused a series of shocked the world's financial crisis. Therefore, the development of financial derivatives caused extensive concern of the world. And how to record, measurement, analysis and supervision of financial derivatives of the risks and benefits of accounting problems become financial accounting theory and practice research focus.
This article mainly from the financial derivatives, the accounting information disclosure of accounting measurement and three facing financial derivatives accounting problems are discussed. From the first derivatives, combined with the feature of concept and criteria for research institutions, must develop traditional accounting theory of assets and liabilities of the definition of financial derivatives, solve the problem discussed, belonging to the financial derivatives accounting issues lays the foundation. Then based on international accounting standards board and the financial accounting standards board related provisions of the introduction and analysis, puts forward the financial derivatives in accounting recognition in principle to insist on the initial confirmation, follow-up confirmation and termination of three steps that in accounting measurement attribute, insist on financial derivatives are fair value measurement attribute of the related. In addition, this paper studies the derivative products report information disclosure. Finally, according to the facts, how to effective implementation of financial derivatives in accounting Suggestions or thinking.
Keywords: financial derivatives, accounting, and accounting measurement confirmation, the information disclosure

衍生金融工具是指从传统金融工具中派生出来的新型金融工具.其价值依赖于标的资资产价值变动的合约.这种合约可以是标准化的,也可以是非标准化的.标准化合约是指其标的资产的交易价格、交易时间、资产特征、交易方式等都是事先标准化的,因此此类合约大多在交易所上市交易,如期货.非标准化合约是指以上各项由交易的双方自行约定,因此具有很强的灵活性,比如远期合约.
其实说白了 衍生金融工具就是柔和了基础资产的东西 利用的是杠杆原理 比如粮油期货 就是你和人家约定在将来某个时间以某个价格买入约定数量的粮油 粮油涨价 你就赚了 因为约定的价格虽然一般比现在的市场价格高 但涨价的利润你就收回来了
再比如远期利率协议 你和外资企业有来往 支付要用外币 但你担心利率变动会损失 就可以和银行签订远期利率协议 用协议的利率支付 避免风险
希望我讲的明白 我是金融班的学生