Since the 1980s, the international financial market has undergone profound changes in financial innovation to a large extent the continuous development of the world economy has changed the content and rules of conduct, in order to multinational corporations as the main international business growing at the same time, international Capital market has been developing rapidly. Financial instruments accounting has become the accounting profession in the hot and difficult, the financial instruments (especially derivatives) of the continuous innovation of the traditional accounting theory formed a huge impact. As the financial market's tremendous changes, how to establish and develop with suitable financial instruments accounting system has become before us an urgent need to address the problem. In this paper, the specific financial instruments from the definition, given the characteristics of financial instruments, from an accounting factor, confirmed that the basis of measurement and disclosure of information, and other aspects of innovative financial instruments to the traditional accounting theory and its impact on the development of countermeasures.
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