基于CAS24的商品套期合约评估:从会计识别到评估实现

Appraisal of Commodity Swap Contract Based on CAS24:Accounting Recognition and Valuation

商品套期合约是企业管理价格风险敞口、规避经营风险波动的金融衍生工具,企业可以根据自身经营情况开展非标准化套期保值管理。我国《企业会计准则第24号--套期会计》(CAS24)对商品套期会计进行了规范和指导,为企业提供了不同的商品套期计量模式。商品套期合约复杂的金融属性和会计计量模式,使其价值评估成为评估工作中难点。本文结合商品套期合约及其对应商品,根据CAS24准则对其会计确认与计量模式进行分析与识别,给出其价值评估思路。

Commodity swap contract is a financial derivative instrument for enterprise to manage its risk exposure of price and avoid the business operating fluctuation.Enterprises can use the non-standardized tool hedging according to their own operating conditions.There are regulations and guides about commodity swap in CAS24,which provides different models for enterprises to measure the swap.The complex financial features and multiple accounting modes of swap make it difficult to appraisal.Based on CAS24,combining the swap and its corresponding commodities,the paper analyzes and identifies its accounting measurement,and shows the method of valuation.