The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
xian jin liu liang tao qi bao zhi ye wu he suan wan shan jian yi
Author(s): 
Pages: 28-29
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  现金流量套期保值计量属性;
Abstract: 会计准则对现金流量套期保值业务会计核算没有能够充分体现套期保值业务的本质特征,而且没有完全反映被套期项目形成的资产或者负债的计量特点。为此,应在被套期项目下设置套期工具价值变动明细账户,并按照被套期项目形成的资产或者负债计量属性来区分套期工具利得与损失的会计核算方法。
Related Articles
No related articles found