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本文主要论述了有关创新金融工具的确认与计量的相关内容。所谓金融工具,就是在金融市场交易中以工具的作用用来使借贷双方达成某种交易协议的书面证明,金融工具必须要具备两点基本要素,就是支付金额大小与支付条件。目前一般将金融工具划分为两种,即基本金融工具与创新金融工具。本文主要分析了创新金融工具的报酬与风险确认,以及其所产生的金融资产与金融负债的计量等问题。
This article mainly discusses the relevant aspects of the confirmation and measurement of innovative financial instruments. The so-called financial instruments, that is, the role of the instrument in the financial market transactions used to enable borrowers and borrowers to reach a written agreement of some transaction agreement, financial instruments must have two basic elements, is the amount of payment and payment terms. At present, financial instruments are generally divided into two types: basic financial instruments and innovative financial instruments. This article mainly analyzes the remuneration and risk confirmation of innovative financial instruments and the measurement of financial assets and financial liabilities arising from them.