At the basis of futures and derivatives financial instruments standards published by FASB and IASB in recent 20 years ,the text systemly discusses the recognition ,measurement and exposure of futures .

• 本文以FASB和IASB近二十年发布的有关期货及衍生金融工具会计准则为主,系统地论述了期货合约的会计确认、会计计量和表外披露问题。