ACCA考试P2知识点：Hedge Accounting Draft-高顿教育ACCA培训机构官方网站

ACCA考试P2知识点：Hedge Accounting Draft

2015年06月17日
10:27
作者：高顿财经
来源：高顿财经
阅读：（104）

2023ACCA备考资料

财务英语入门
历年考题答案
2023考纲白皮书
2023考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA考试P2知识点：Hedge Accounting Draft

　　In September 2012, the IASB issued a draft of the new hedge accounting requirements which, when finalised, will form part of IFRS 9 Financial Instruments.

　　This draft is an additional step in the IASB's due process and has been included between the ED stage and final incorporation into IFRS 9. The purpose of this additional step is to allow:

　　interested parties to review the proposals and give feedback to the IASB;

　　FASB the opportunity to consider the proposals; and

　　IASB to undertake additional research.

　　The IASB has determined that the hedging requirements of IAS 39 are quite onerous and do not match the risk management policies pursued by many entities.

　　The proposals in the draft aim to simplify the hedging requirements and allow an entity to hedge account for their inherent business risks.

　　1 Hedging Instruments

　　The draft allows certain non-derivative financial instruments measured at fair value through profit or loss to be classified as hedging instruments. This would be rare in practice, but could include an investment in a commodity-linked fund being used to hedge the price risk of a forecast purchase of that commodity.

　　If an entity uses an option contract as a hedging instrument, the draft requires that the time value of that option be accounted for through other comprehensive income rather than profit or loss. This will reduce volatility in profit or loss.

　　? When the spot element of a forward contract is designated as a hedge the fair value change can be recognised immediately through profit or loss or the effect may be deferred through other comprehensive income.

　　2 Hedged Items

　　The draft allows a specific risk of a non-financial item to be classified as a hedged item if it is separately identifiable and can be measured reliably.

　　It also allows a hedged item to include a derivative. Under IAS 39, this cannot be classified as a hedged item.

　　It further allows the hedge of a group of items, or a net position. This will better reflect the risk management strategies followed by an entity.

　　The draft also allows equity investments designated at fair value through other comprehensive income to be designated as hedged items (with both the effective and ineffective changes recognised in other comprehensive income).

　　3 Qualifying Hedges

　　The draft replaces the quite onerous effective test

　　(80%–125%) with more principles-based criteria:

　　there should be an economic relationship between the hedging instrument and the hedged item;

　　the effect of credit risk should not dominate the value changes which result from the economic relationship; and

　　the hedge ratio should reflect the actual quantity of hedging instrument used to hedge the actual quantity of the hedged item.

　　This new assessment method is fairly subjective, and may need support from a quantitative and/or qualitative assessment of the economic relationship.

　　4 Hedge Accounting

　　Cash flow hedge accounting will require that when a forecast transaction results in the recognition of a non-financial item then the cash flow reserve recognised in equity must be offset against the value of the non-financial item (the "basis" adjustment). Under IAS 39, the basis adjustment was one of two options allowed.

　　Accounting for fair value hedges will be unchanged from IAS 39.

本文由高顿ACCA编辑整理，转载请注明出处

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询