怎么去理解ACCA考試types of hedges的內(nèi)容？

ACCA考試是國際注冊(cè)會(huì)計(jì)師證書考試，在國內(nèi)的熱度一直在漲。ACCA證書是適應(yīng)國際會(huì)計(jì)準(zhǔn)則的證書，是幫助學(xué)員掌握更多財(cái)會(huì)知識(shí)的途徑之一。怎么去理解ACCA考試types of hedges的內(nèi)容？

ACCA考試types of hedges的內(nèi)容是學(xué)員要掌握的，在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候，學(xué)員應(yīng)該知道其考點(diǎn)的重要性。ACCA考試要學(xué)習(xí)的內(nèi)容對(duì)學(xué)員都很關(guān)鍵，掌握考點(diǎn)的內(nèi)容才能夠順利的通過考試。

1、fair value hedges

a）適用范圍

change in value of a recognised asset or liability

change in value of unrecognised firm commitment

b）treatment

gains and losses on both the hedged item and hedging insvument

The gain or loss on the hedged item adjusts the carrying amount of hedged item

2、cash flow hedges

a）適用范圍

change in value of future cash flows from a recognised asset or liability

change in value of highly probably forecast tranwction

b）treatment

At inception

subsequent

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