Author(s)

Chenglin Li

Corresponding Author

Chenglin Li

Abstract

This article mainly studies and analyzes the accounting measurement errors of financial derivatives. Firstly, this article elaborates on the core concepts, types, and accounting measurement requirements of financial derivatives, and explains the connotation, universality, volatility, and measurability characteristics of measurement errors; Next, this article introduces the measurement indicators of accounting measurement errors and the application logic of econometric models, and explores and analyzes the existing problems in data collection, processing, modeling, and verification; Finally, this article proposes targeted data analysis optimization strategies. Research has shown that the core cause of measurement errors is defects in the data analysis process; By expanding data sources, scientifically processing data, matching models and data features, and constructing a closed-loop verification system, errors can be significantly reduced and measurement accuracy can be improved. This provides a reference for the accounting measurement practice of financial derivatives.

Keywords

Financial derivatives; Accounting measurement errors; Econometric analysis; Data analysis optimization