FASB and IASB did a lot of research on derivative instruments and published several accounting standards to form the market of derivative instruments.

• 美国财务会计委员会和国际会计准则委员会通过对衍生金融工具的长期研究，曾先后颁布规范衍生金融工具的会计准则，成为世界各国制定关于衍生金融工具会计准则的参考。