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套期会计的复杂性主要是由于套期会计确认和计量要求的性质以及IAS39中“规则导向”的制度设计导致。近年来,IASB致力于修订和完善套期会计准则,使其向原则化方向发展,与风险管理实践的联系更加紧密。2013年11月颁布的IFRS9中的套期会计准则是套期会计的最新规定。我国理论界和实务界应当针对国际一般套期会计准则的修订确定相应的对策,为我国套期会计准则的发展做好准备。
The complexity of hedge accounting is mainly due to the nature of hedge accounting recognition and measurement requirements and the institutional design of “rule-oriented” systems in IAS 39. In recent years, IASB is committed to revising and perfecting hedge accounting standards so that they can be developed in a principled way and have a closer connection with risk management practices. The hedge accounting standard in IFRS 9 issued in November 2013 is the latest requirement for hedge accounting. Theorists and practitioners in our country should determine corresponding countermeasures for the revision of the international general hedge accounting standards and prepare for the development of the hedge accounting standards in China.