公允价值与套期保值会计

Fair Value and Hedge Accounting

公允价值会计一直是西方发达国家包括国际会计准则委员会努力的方向。实行全面公允价值会计,能够解决复杂的套期保值会计问题。针对这一点,本文认为,全面公允价值会计并未完全解决套期保值会计问题,并且实施公允价值会计尚存难点。

the western developed countries as well as International Accounting Standards Committee have been making great efforts for achieving fair value accounting. They believe that fair value accounting can solve the complex accounting problems resulting from hedge. In view of this position, the paper proposes that not all accounting problems resulting from hedge accounting can be solved by fair value accounting, and it is difficult to apply fair value accounting in practice.