企业会计准则第号——套期保值（Accounting standards for Enterprises No. twenty-fourth - hedging）.docVIP

企业会计准则第24号——套期保值（Accounting standards for Enterprises No. twenty-fourth - hedging） Chapter I General Provisions Article 1 in order to standardize the confirmation and measurement of hedging, these standards are formulated in accordance with the accounting standards for enterprises - Basic standards. Article second (hereinafter referred to as hedging hedging), is refers to the enterprise to avoid foreign exchange risk, interest rate risk, commodity price risk, stock price risk, credit risk, specify one or more hedging tools, the hedging instrument changes in fair value or cash flow is expected to offset the hedged item of all or part of the fair value or changes in cash flow. The third hedging should be classified into fair value hedging, cash flow hedging and overseas operating net investment hedging. A fair value hedging is to determine the commitment to a recognized asset or liability or has not been confirmed, or the assets or liabilities, has not yet confirmed the identifiable changes in fair value hedging risk part of the commitment. Such value changes arise from a specific risk and will affect the profits and losses of an enterprise. Two cash flow hedging refers to the risk of changes in cash flow hedging. Such changes arise from certain risks associated with the expected transaction of recognised assets or liabilities, and likely to occur, and will affect the profits and losses of the business. Three the net investment hedging of overseas operations refers to the hedging of the risks of the foreign exchange of net investment in overseas operations. The net investment in overseas operations refers to the equity share of the enterprises net assets operating abroad. Fourth, to meet the requirements of the third chapter of the provisions of the hedge, enterprises can use hedging accounting method for processing. The term hedging accounting refers to the method in which the hedging instrument and the offsetting results of the fair value of the hedged item are incl