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場(chǎng)是亞洲最大市場(chǎng)之一，反映本港金融市場(chǎng)日趨先進(jìn)。
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. 公允價(jià)值是衍生金融工具唯一相關(guān)的計量屬性，但是公允價(jià)值也存在其不可靠的方面，有待進(jìn)一步完善。
