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《企业会计准则第24号——套期保值》一、套期保值概述《企业会计准则第24号——套期保值》(以下简称套期保值准则),是针对企业的套期保值业务会计处理作出的规范。套期保值,是指企业为规避外汇风险、利率风险、商品价格风险、股票价格风险、信用风险等,指定一项或一项以上套期工具,使套期工具的公允价值或现金流量变动,预期抵销被套期项目全部
“Accounting Standards for Business Enterprises No. 24 - Hedging” I. Overview of hedging The “Accounting Standard for Business Enterprises No. 24 - Hedging” (hereinafter referred to as the hedging standard) is a business hedge accounting for enterprises Deal with the norms made. Hedging means that an enterprise specifies one or more hedging instruments to make changes in the fair value or cash flow of hedging instruments in order to avoid foreign exchange risk, interest rate risk, commodity price risk, stock price risk and credit risk, Expected to offset all the hedged items