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金融机构通常使用衍生金融工具对利率和汇率等风险进行风险缓释,而套期会计的出现为科学核算衍生金融工具提供了方法依据,方便风险管理者监控套期保值情况。国际会计准则理事会于2014年7月发布了《国际财务报告准则第9号——金融工具》(IFRS9),对金融工具国际财务报告准则进行了较大幅度的修订,拟于2018年1月1日生效。随后,中国财政部根据IFRS9,对修订完善新金融工具相关会计准则(下称“中国版IFRS9”)进行了征求意见,规定2018年1月1日起,境内外同时上市的企业、在境外上市并
Financial institutions usually use derivative financial instruments to mitigate the risks such as interest rates and exchange rates. The emergence of hedge accounting provides a scientific basis for the calculation of derivative financial instruments, so as to facilitate the risk managers to monitor the hedging situation. The IASB issued IFRS 9 Financial Instruments (IFRS 9) in July 2014, which largely revised the IFRS of financial instruments. It is proposed that in January 2018 1st effective. Subsequently, the Ministry of Finance of the People’s Republic of China sought opinions on revising and improving the relevant accounting standards for new financial instruments (hereinafter referred to as “China Edition IFRS9”) in accordance with IFRS 9, and stipulated that at the same time, domestic and overseas listed companies, starting from January 1, 2018, Listed overseas