| 期汇合约会计计量问题的探讨——对用于套期保值目的的期汇合约的计量 |
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| 引用本文： | 张华香.期汇合约会计计量问题的探讨——对用于套期保值目的的期汇合约的计量[J].贵州师范大学学报(自然科学版),2000,18(3):83-85. |
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| 作者姓名： | 张华香 |
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| 作者单位： | 贵州师范大学数学与计算机科学系,贵州贵阳,550001 |
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| 摘 要： | 对用于套期保值的期汇合约 ,企业是打算持有到到期日的 ,按IASC的倾向意见一般是按初期确认的公允价值来计量 ,这实际上是在报告日仍然保持历史成本的计量属性。本文试对之按公允价值变动来计量期汇合约进行探讨。从而提出 :对用于套期保值目的的期汇合约按初期确认的公允价值计量 :而对用于投机套利的期汇合约 ,则按其公允价值变动来计量的构想。
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| 关 键 词： | 期汇合约 计量 公允价值 套期保值 投机套利 |
| 文章编号： | 1004-5570(2000)03-0083-03 |
| 修稿时间： | 2000-04-01 |
Discussion about forward contract of accounting computation-- about forward contract hedge |
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| ZHANG Hua-xiang.Discussion about forward contract of accounting computation-- about forward contract hedge[J].Journal of Guizhou Normal University(Natural Sciences),2000,18(3):83-85. |
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| Authors: | ZHANG Hua-xiang |
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| Institution: | ZHANG Hua-xiang
(Department of Mathematics and Computer Science, Guizhou Normal University,Guiyang 550001,
China) |
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| Abstract: | To use as hedge forward contract,enterprise are going to possess to the end,IASC's opinion refer to compute as spot evenhanded value,this is keeping diachronic costing computation on the report day as fact.The paper disuses forward contract of computation as evenhanded value alteration that brings forward opinion of which hedge forward contract computation as spot evenhanded value;Opportunism for forward contract computes as evenhanded value alteration. |
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| Keywords: | forward contract computation evenhanded value hedge opportunism |
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