大家都知道，ACCA考試包含的內(nèi)容有很多，學(xué)員要想更好的去學(xué)習(xí)財(cái)會(huì)的知識(shí)，必須要通過(guò)考試才可以。今天融躍教育小編給大家分享，ACCA考試知識(shí)點(diǎn)：Hedge！

Hedge是ACCA ?P階段要考的一個(gè)知識(shí)點(diǎn)，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員要充分了解并掌握其相關(guān)的內(nèi)容。Hedge要學(xué)習(xí)的內(nèi)容不算少，學(xué)員怎么去學(xué)習(xí)更好呢？

1) Companies enter into hedging transactions in order to reduce business ?risk.對(duì)沖的目的是降低損失。

The aim is that where the item hedged makes a financial loss, the hedging ?instrument would make a gain and vice versa, reducing overall risk.

當(dāng)滿足以下條件時(shí)，hedge accounting provisions of IFRS 9 is mandatory。

a) the hedging relationship consists only of eligible hedging instruments and ?eligible hedged items.有資格的對(duì)沖工具和被沖項(xiàng)目

b) full documentation – Mike 說(shuō)這個(gè)已經(jīng)不做要求了

c) hedging relationship meets all of the following hedge effectiveness ?requirements：

i. economic relationship 經(jīng)濟(jì)關(guān)系：the hedging instrument and the hedged item have ?values that generally move in the opposite direction because of the same risk ?反向行動(dòng)來(lái)對(duì)沖，才能降低風(fēng)險(xiǎn)；

ii. hedge ratio of the hedging relationship (quantity of hedging instrument ?vs quantity of hedged item)對(duì)沖工具和被沖項(xiàng)目的數(shù)量基本對(duì)等

2) Hedge 做賬方式：

a) Fair value hedges

These hedge the change in value of a recognised asset or liability that could ?affect profit or loss.

All gains and losses on both the hedged item and hedging instrument are ?recognised immediately in profit or loss. 差額入賬 PL The gain or loss on the hedged ?item adjusts the carrying amount of hedged item. 被對(duì)沖項(xiàng)目按 FV 值變動(dòng)

如果被沖項(xiàng)目是入賬 OCI 的，那么價(jià)值波動(dòng)入 OCI，保持一致。However, if the hedged item is an investment ?in an equity instrument held at fair value through OCI, the gains and losses on ?both the hedged investment and the hedging instrument will be recognised in ?OCI.

b) Cash flow hedges

These hedge the risk of change in value of future cash flows from a ?recognised asset or liability (或比較能預(yù)測(cè)的未來(lái)交易) that could affect profit or ?loss。

ACCA的相關(guān)內(nèi)容就介紹這么多，更多ACCA內(nèi)容可以持續(xù)關(guān)注融躍教育官網(wǎng)，或者在線留言一起學(xué)習(xí)與探討！