新会计准则下现金流量套期保值业务会计处理方法探究

Probe into the Accounting Process of Cash Flow Hedging Business under the New Accounting Standards

阐明了会计准则中的部分概念,介绍了套期会计方法,对现金流量套期保值相关准则进行了解读,并列示了现金流量套期保值业务的背景、概念、会计核算等。

This paper elaborates some concepts in the accounting standards, introduces the hedging accounting method, explains the relevant regulations on cash flow hedging business, and lists up the background and concept of cash flow hedging business and the financial accounting.