Comparison of Statistical Classification of Financial Instruments and the Relevant Contents of Accounting Standards

DOI

10.2991/emcs-17.2017.91How to use a DOI?

Keywords

Financial instruments; Statistical classification; Accounting standards for business enterprises

Abstract

From the two perspectives of "statistical classification of financial instruments" and "accounting standards", this article provides a brief description of definition and classification standards of financial instruments, carry out comparative and analysis of five items one of which is special drawing rights, clearly state the specific pertinence of both of them in application in the economy and put forward some thoughts for application of financial instruments.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Xia Ouyang
AU  - Yuan Xiao
AU  - Jiaming Zhong
PY  - 2017/03
DA  - 2017/03
TI  - Comparison of Statistical Classification of Financial Instruments and the Relevant Contents of Accounting Standards
BT  - Proceedings of the 2017 7th International Conference on Education, Management, Computer and Society (EMCS 2017)
PB  - Atlantis Press
SP  - 461
EP  - 465
SN  - 2352-538X
UR  - https://doi.org/10.2991/emcs-17.2017.91
DO  - 10.2991/emcs-17.2017.91
ID  - Ouyang2017/03
ER  -