Comparative Study of Financial Derivatives based onThe International Accounting Standards and China Accounting Principles

摘要

As a special kind of new financial lnstruments,the holer requires little even no any invest when getting them but can receive times income from the related trades. This makes more and more enterprises use it to get benefits and its trade scale bursts. Meanwhile,as the result of financial derivatives' complexity and related standards' limit,the high risks come with it and they are becoming more and more serious. The measurement of financial derivatives plays an important role in financial derivatives accounting. This article will analyze and compare the rules about measurement of financial derivatives in the international accounting standards (IAS) and china accounting principles (CAP),aimed to perfect CAP and put up some suggestions in the hope of reducing risks in measurement of financial derivatives.