ACCA考试知识点：Hedge！

大家都知道，ACCA考试包含的内容有很多，学员要想更好的去学习财会的知识，必须要通过考试才可以。今天融跃教育小编给大家分享，ACCA考试知识点：Hedge！

Hedge是ACCA P阶段要考的一个知识点，在学习该内容的时候，学员要充分了解并掌握其相关的内容。Hedge要学习的内容不算少，学员怎么去学习更好呢？

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1) Companies enter into hedging transactions in order to reduce business risk.对冲的目的是降低损失。

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.

当满足以下条件时，hedge accounting provisions of IFRS 9 is mandatory。

a) the hedging relationship consists only of eligible hedging instruments and eligible hedged items.有资格的对冲工具和被冲项目

b) full documentation – Mike 说这个已经不做要求了

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

i. economic relationship 经济关系：the hedging instrument and the hedged item have values that generally move in the opposite direction because of the same risk 反向行动来对冲，才能降低风险；

ii. hedge ratio of the hedging relationship (quantity of hedging instrument vs quantity of hedged item)对冲工具和被冲项目的数量基本对等

2) Hedge 做账方式：

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. 差额入账 PL The gain or loss on the hedged item adjusts the carrying amount of hedged item. 被对冲项目按 FV 值变动

如果被冲项目是入账 OCI 的，那么价值波动入 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 (或比较能预测的未来交易) that could affect profit or loss。

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