论文部分内容阅读
对金融工具的合理运用是在后金融危机时代众多企业面临的重要课题。最近,财政部修订发布《企业会计准则第23号——金融资产转移》和《企业会计准则第24号——套期会计》,进一步明确了企业金融资产转移的判断原则及其会计处理,并增加了套期会计中期权时间价值的会计处理方法和套期会计中信用风险敞口的公允价值选择权,以期更加强调套期会计与企业风险管理活动的有机结合。新准则的修订发布是企业进一步加强财务管理工作的良好契机,企业财务管理工作需要在准则执行的过程中逐步完成转型升级。
The rational use of financial instruments is an important issue faced by many enterprises in the post-financial crisis era. Recently, MOF revised and issued Accounting Standard for Business Enterprises No. 23 - Transfer of Financial Assets and Accounting Standard for Business Enterprises No. 24 - Hedge Accounting, which further clarified the principle of judgment on the transfer of corporate financial assets and its accounting treatment. Increase the accounting treatment of the time value of options in hedge accounting and the fair value option of credit risk exposure in hedge accounting so as to lay more emphasis on the organic combination of hedge accounting and enterprise risk management activities. The revision and release of the new standard is a good opportunity for enterprises to further strengthen financial management. The financial management of the enterprise needs to gradually complete the transformation and upgrading during the implementation of the guidelines.