Hong Kong's derivatives market is among Asia's largest,reflecting the increased sophistication of its financial markets. 本港的衍生金融工具市场是亚洲最大市场之一,反映本港金融市场日趋先进。
The fair value accounting model is the best to measure the derivative financial instrumrnts.Also the fair value accounting model needs to be improved for its unreliability. 公允价值是衍生金融工具唯一相关的计量属性,但是公允价值也存在其不可靠的方面,有待进一步完善。