On the Accounting Confirmation and Measurement of the Tools of Derived Finance

The derived finance tools with its unique characters different from the traditional capital and debt, offers an overall challenge to the central points of the existing financial theory.This paper expands the traditional principles in the two aspects:accountant confirmation and accountant measurement and adopts the derived financial tools in the system of the accountant confirmation and accountant measurement,and on the basis of the new theory the paper has a further discussion of some problems about financial handle.