Measurement of Fair Value of Not Marketable Forward Contracts

机译：不可出售远期合同的公允价值计量

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Hedge Accounting according the International Financial Reporting Standard IAS 39 requires evidence of effectiveness of the hedge.The proof can require complex calculations especially in case of currency hedging of forecast transactions.The proof of the effectiveness can be simplified,if only the spot element of a forward contract will be designated as hedge relationship (IAS 39.74(b)).Then the measurement of the effectiveness refers only to the change in value of the spot element,and causes no problem.

机译：根据国际财务报告准则IAS 39进行对冲会计处理需要对冲有效性的证据。该证据可能需要复杂的计算，尤其是在进行预测交易的货币对冲的情况下。远期合约将被指定为对冲关系（IAS 39.74（b））。那么有效性的度量仅指即期要素价值的变化，而不会引起任何问题。

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《PAN-PACIFIC CONFERENCE XXVI（“战略创新、协作融合”泛太平洋管理学会第26届年会）》|2009年|266-268|共3页
会议地点 Shenzhen(CN)
作者
Juergen Schneider;
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作者单位

Zurich Financial Services,Zurich,Switzerland;

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正文语种 eng
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Measurement of Fair Value of Not Marketable Forward Contracts

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