摘要
作为新的信贷产品,固定利率贷款将银行暴露于利率变化的风险之中,必然要求银行运用相应的套期工具进行套期,进而产生了套期活动的会计问题。然而按照《国际会计准则》第39号及财政部近期发布的“套期保值”和“金融工具确认和计量”两个准则征求意见稿的规定,固定利率贷款套期活动的会计处理结果却难以体现套期的目的。
Fixed interest rate loan, as a new credit product, exposes banks to the risk of interest rate variation. Thus banks are required to perform hedging by applying proper hedge instruments, which naturally gives rise to the issue the accounting of hedging. However, in the light of the International Accounting Standard and the draft of the two standards ( the Hedging Standard and the Financial Instrument Confirming and Measuring Standard) published recently by Ministry of Finance, the accounting-handling result of fixed interest rate loan hedging can not really reflect the aim of hedging.
出处
《金融理论与实践》
北大核心
2006年第1期34-36,共3页
Financial Theory and Practice
关键词
固定利率贷款
套期会计
公允价值
fixed interest rate loan
the accounting of hedging
fair value