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| Author: | Chen, Guohui Zhao, chunguang |
| Title: | Test-discuss on the information revelation of financial derivative tool (original in Chinese) |
| Journal: | Research on Financial and Economic Problems (c)
1999 : 9, p.37-38 |
| Index terms: | FINANCIAL INNOVATION FINANCIAL REPORTING |
| Language: | chn |
| Abstract: | Since the emergence of financial derivative tool, it has great impacts on financial report. In order to ease the impacts as well as achieve the targets of information revelation, the author thought the reliable method is to perfect the financial reports. Firstly, the principle of information revelation should be determined, including fully revealing principle, essence priory to format principle, cost efficiency principle and in time principle. Secondly, according to these principles, determine the content, way, frequency and time of revelation. In this way, relevant information of financial derivative tool can be fully revealed. |
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