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ID:13957249
大小:26.52 KB
页数:21页
时间:2018-07-25
《自学考试毕业论文-山大本科论文模板(graduation thesis for self-taught study)》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、自学考试毕业论文-山大本科论文模板(Graduationthesisforself-taughtstudy)Graduationthesis(Design)Thesis(Design)topic:AnalysisoftheimpactofderivativefinancialinstrumentsonfinancialaccountingNameXXXStudentnumberSchoolofmanagementProfessionalaccountingGrade200XTutorXXX20xxMayXXCat
2、alogAbstract1Abstract2Preface3First,themeaningandcharacteristicsoffinancialinstruments3(1)theoriginanddevelopmentofderivativefinancialinstruments3(two)theconceptofderivativefinancialinstruments4(three)characteristicsofderivativefinancialinstruments5Two.Theimp
3、actofderivativefinancialinstrumentsontraditionalaccountingtheory6(1)impactonaccountingelements6(two)theinfluenceonaccountingconfirmation6(three)theinfluenceonaccountingmeasurement7(four)theinfluenceonfinancialaccountingreport7Three,ourcountry'sderivativefinan
4、cialinstrumentsaccountingstandardsandinternationalaccountingstandards(IAS)comparisonof8(1)thesamepointwithinternationalaccountingstandards(IAS)8(two)differenceswithinternationalaccountingstandards(IAS)9Four,thereformproposalstodealwiththeimpactofderivativefin
5、ancialinstruments10(1)reconstructingaccountingelements10(two)RestructuringAccountingStandardsforderivativefinancialinstruments11(three)usingfairvalueasthebasisofderivativefinancialinstruments.11(four)reformingaccountingstatement11Epilogue13Appendix1419refsXie
6、CI20abstractWiththecontinuousdevelopmentandinnovationofthefinancialindustry,theapplicationofmoreandmorederivativefinancialinstrumentshasagreatimpactonthefinancialaccounting.Thederivativefinancialinstrumentshaveastrongimpactonthetraditionalaccountingconceptfra
7、mework,confirmation,measurement,reportinganddisclosurebecauseofitsvariousadvantagesandthehugerisksaccompanyingit.Thispaperconductedapreliminarystudyontheeffectoffinancialderivativescausedbythemethodsoffinancialaccountingandcoping,listssomerelatedpracticesinth
8、einternationalaccountingstandardsboard,thefinancialaccountingstandardsboardandthenewaccountingstandardsofchina.Thispapersummarizesthebasicprocessingmethodsofderivativefinancialinstruments
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