漫漫考試路，各位考生，您準(zhǔn)備好了嗎？如何快樂高效的學(xué)習(xí)？高頓網(wǎng)校為廣大學(xué)員提供2015年ACCA考試網(wǎng)絡(luò)課程，請各位考生緊跟網(wǎng)校名師的步伐盡快進(jìn)入備考復(fù)習(xí)，讓高頓與您共同努力，2015年考試順利通過！祝您夢想成真！免費(fèi)聽課》
　　1 Hedging Instruments
　　All derivatives （except written options, because the writer has accepted risk rather than reducing risk） may be designated as a hedging instrument.
　　Non-derivative financial instruments （e.g. foreign currency loans） may be designated as a hedging instrument only to hedge a foreign currency risk.
　　2 Hedged Items
　　A hedged item can be:
　　a recognised asset or liability;
　　an unrecognised firm commitment; or
　　a highly probable forecast transaction.
　　The hedged item can be:
　　a single asset, liability, firm commitment or forecast transaction; or
　　a group of assets, liabilities, firm commitments or forecast transactions with similar risk characteristics.
　　3 Hedge Accounting
　　3.1 Hedging Relationships
　　There are three types of hedging relationships:
　　1. Fair value hedge: a hedge of the exposure to changes in the fair value of a recognised asset （or liability or an identified portion of such an asset or liability） which:
　　is attributable to a particular risk; and
　　will affect reported profit or loss.
　　2. Cash flow hedge: a hedge of the exposure to variability in cash flows which:
　　is attributable to a particular risk associated with a recognised asset or liability （e.g. all or some future interest payments on variable rate debt） or a highly probable forecast transaction （e.g. an anticipated purchase or sale）； and
　　will affect reported profit or loss.
　　3. Hedge of a net investment in a foreign operation as defined in IAS 21.
　　3.2 Conditions for Hedge Accounting
　　A hedging relationship qualifies for hedge accounting if, and only if, all of the following conditions are met:
　　At the inception of the hedge there is detailed formal documentation of the hedging relationship and the entity's risk management objective and strategy for undertaking the hedge.
　　The hedge is expected to be highly effective （between 80% and 125%） in hedging the risk and this effectiveness can be reliably measured.
　　For cash flow hedges, a forecast transaction （which is the subject of the hedge） must:
　　be highly probable; and
　　present an exposure to variations in cash flows which could ultimately affect reported profit or loss.
　　The hedge was assessed on an ongoing basis and determined actually to have been highly effective throughout the financial reporting period.
　　ACCA考試的報名時間、考試動態(tài)，高頓網(wǎng)校會在*9時間通知大家，敬請關(guān)注高頓網(wǎng)校*7考試動態(tài)【提示：“Ctrl+D”收藏此頁面】。

 
 課程專業(yè)名稱講師試聽
ACCA 全維度網(wǎng)課體驗課程高頓名師
ACCA網(wǎng)課全科卡（8.2折）高頓名師