套期保值会计

套期保值会计处理未做规定。

Hedge accounting is not addressed .

公允价值与套期保值会计

Fair Value and Hedge Accounting

实行全面公允价值会计，能够解决复杂的套期保值会计问题。

They believe that fair value accounting can solve the complex accounting problems resulting from hedge .

明确股指期货套期保值会计处理应采取现金流量套期会计方法。

It eventually concluded the adoption of the cash flow hedging accounting method for stock index future transactions .

为我国钢材企业在今后对套期保值会计准则的修订提供参考。

For steel enterprise in China in the next amendment to the hedge accounting standards provide a reference .

套期保值会计的基本逻辑是，通过使套期关系中两个反向的风险敞口的价值变化在时间上相互匹配而抵销，从而减少利润波动。

The basic logic of hedge accounting is to match , thus offset changes in the value of two opposite positions in a hedging relationship in time , thereby reducing profit volatility .

文章最后对火力发电企业运用套期保值会计提出了编制全面收益表、建立套期保值部门业绩评价标准、加强期货套期保值风险控制等几点建议。

Finally , I suggest that thermal power enterprises should compile comprehensive income statement , establish hedge sector performance evaluation standards , and enhance the control of risks in futures hedging and management in the process of application of hedge accounting .

文章根据我国国情并借鉴国外现有的研究成果，提出了我国套期保值会计的构想，即在以历史成本为主的计量模式下，采用在递延时间上严格限定的综合性递延套期保值会计法。

This paper puts forward the frame of hedging accounting in our country based on the situation of our country and foreign research , which is the comprehensive method that the deferred time should be confined strictly under historical-cost measurement pattern .

同时，对企业会计与财务管理人员正确掌握套期保值率的计算和套期保值有效性的评价方法，从而合理运用套期保值会计和套期保值投资策略也具有一定的借鉴价值。

Meanwhile , it will be a value for accounting and financial management officers in the companies to make a correct evaluation on calculation of hedge ratio and effectiveness of hedge in order to apply hedge accounting and hedge portfolio reasonably .

套期保值分为公允价值保值、现金结算保值、以及涉外净投资的套期保值，其会计方法与《国际会计准则》第（39）的要求相类似。

Hedges are classified as fair value hedges , cash flow hedges , and hedges of the net investment in a foreign operation , and the accounting is similar to the IAS39 requirements .