The Challenges from Accounting Risk of Derivative, on the Basis Of Chinese New Accounting Standards

摘要

Chinese new accounting standards published and applied on Sept. 1. 2007 requests that financial information of derivative are allowed to be reported inside the financial statement China's new hedge accounting rules create new ways in which to make sense of hedging activities in financial statements. Hence, it become much more noticeable of accounting risk of derivative which was reported in their own way by business enterprises at pass time. The characteristics will deem influence the decision making of accounting information users.