How to Recognize and Measure Compound Financial Instruments?

作     者：Yan Wang Zhuqian He Shijia Yan 

作者机构：School of AccountingGuangdong University of Foreign StudiesGuangzhouGuangdong510006China School of AccountingGuangdong University of Finance&EconomicsGuangzhouGuangdong510320China College of ManagementZhongkai University of Agriculture and EngineeringGuangzhouGuangdong510225China 

出 版 物：《Journal of Finance Research》 (财经研究杂志（英文）)

年 卷 期：2020年第4卷第1期

页      面：85-87页

学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理] 

基　　金：One of the research results of national social science fund granted project(16BGL058)’Guangdong Natural Science fund granted project(2018A030313103)‘Project approved by Guangdong University Student Innovation and Entrepreneurship Education Research Center and funded by Guangdong University of Finance&Economics(2018A052459)’2019 University Key Research Projects in Guangdong Province(2019WZDXM015)‘The Teaching Quality and Teaching Reform Project of University in Guangdong Province in 2019:Teaching Team Project“International Teaching Team for Accounting Major” 

主　　题：Financial instruments Accounting treatment Other comprehensive income 

摘      要：Basing on the Xiaomi case,this paper discusses the most appropriate accounting treatment of compound financial instruments under the framework of International Financial Reporting Standards(IFRS)and how other comprehensive income(OCI)plays important role in ***,this paper provides some references for policymaker to standardize financial instruments standard.