文档介绍：AbstractThe recent acceleration in the pace of financial innovation has made the economic significance offutures markets more and more important. The accounting plays a very important role in the risk re-flection of the futures futures accounting consists of the future exchange accounting,the mission mer-chant accounting and the futures contracts the three parts, the futures contracts ac-counting is more important than the accounting and disclosures for futures contracts are two important aspects in the futures con-tracts for gains and losses on the futures contracts would depend on the reason they are beingheld, so the accounting for futures contracts has two parts : the accounting for speculations and the ac-counting for hedges. The latter includes accounting for hedges of exsiting assets, liabilities and mitments and accounting for hedges of forecasted transactionsFinancial futures contracts have market values which can differ substantially from their carryingvalues in financial statements, panies should disclose informatin of financial futures contracts innotes panying the financial statements. A primary focus of the disclosures is on information thatwill assist in assessing the amount, timing and certainty of future cash flows associated with financialfutures contracts. The overriding objective of the disclosures is to enhance understanding of the signifi-cance of financial futures contracts to an enterprise's financial position and performance1试论期货会计中几个值得探讨的问题前言俩货交易是现代市场经济高度发展的产物,也是市场经济形态成熟的标志之一。在我国,改革开放的进一步深入以及市场机制的逐步建立与成熟,为我国期货交易的产生和发展创造了条件。目前,我国期货交易市场应当说已进入了稳定发展阶段,并正在向综合化、统一化和国际化的方向迈进。迅速发展的期货交易要求有相应完备的会计制度与之配合,而要做到这一点,就必须对期货会计进行充分了解、深入研究。那么当前国内外的期货会计又处于何种状况呢?从全球范围看,期货会计是80年代随着期货交易的发展而逐步建立并形成系统理论体系的一门专业会计。应当说,美国对期货会计的研究一直处于世界的领先地位。美国财务会计准则委员会在1984年4月公布了第8o号公告(期货合约的会计处理》,确定了对期货合约的会计处理标准。目前,英国、澳大利亚、加拿大、法国、瑞士、新加坡等许多国家的期货会计处理大多是参考该公告所确定的标准。国际会计准则委员会(IASC)的金融工具会计准则征求意见稿及已出台的IAS32(金融工具:披露和列报)中,都包含了对金融期货的会计