hedge accounting

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

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。

Hedge accounting is not addressed.

套期保值会计处理未做规定。

Simplified method of hedge accounting treatment and improve the professionalism of accounting practitioners.

简化套期会计处理的方法，提高会计从业人员职业素养。

The second illuminates the basic theory related of hedge accounting, including the definition of hedge transactions, the reason of hedge accounting, and relative current standards of hedge accounting treatment.

第二章则是对套期会计所涉及基本理论的一个说明，其中包括套期定义及风险、套期会计的产生，以及我国现行准则对套期会计处理的相关规范。

Forward Market Hedge and Accounting Handling to Avoid Foreign Exchange Risk

防范外汇风险的远期市场保值与会计处理

Pointed out that the following issues: hedge accounting standard is complicated and lead to practical applications of high cost. The choices of accounting methods change the basis of presentation of financial statements.

对套期会计准则规定复杂性导致实务应用成本高及会计处理方法的可选择性改变财务报表的列报基础，增加财务报表分析的难度等问题也作出较为深入的阐述。

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.

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。

Then we analyzed the origin and development of the hedge accounting, and think that hedge accounting standard origins from derivative accounting standard, and is the supplement and special circumstance of the derivative accounting standard.

然后，本文对套期会计准则的起源与发展进行了分析，认为套期会计准则起源于衍生金融工具准则，是衍生金融工具准则的补充与特例。

Secondly, the paper further researched on the issued existed in hedge accounting so as to improve and promote the hedge accounting in China.

接下来本文讨论了套期会计自身核算存在的一些问题，希望通过这些问题的探讨，能够进一步促进我国套期会计核算的发展与完善。

Fair Value and Hedge Accounting

公允价值与套期保值会计

Then this article takes an example of disclosure of the financial forwards, financial options, financial futures, financial swaps and hedge accounting to illustrate the application of the derivative financial instruments.

其次本文通过上市银行远期、期权、期货、互换合约交易的信息披露和套期会计运用的信息披露提出完善我国衍生金融工具会计信息披露的实际应用。

And it's also necessary for our country to implement the hedge accounting. Not only because it's a condition for enterprises to use derivatives to counterbalance possible loss, but also because our economy needs to engage in the global economy.

并认为在我国实施套期会计，既是企业利用衍生工具套期保值的需要，也是我国经济与国际接轨的需要。

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。

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.

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。

After the global financial crisis in 2008, the revise of hedge accounting standard has become a hot spot.

2008年全球金融危机之后，套期会计准则的修订成为了会计界的热点问题。

However, the subsequent resumption of mixed measurements for financial instruments by IASC had proved the judgment by this paper on the rationality of hedge accounting.

而后IASC对金融工具混合计量模式的回归，也验证了本文对套期会计存在合理性的判断。