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2015年12月10日,财政部正式发布了《商品期货套期业务会计处理暂行规定》(以下简称《规定》),通过与《企业会计准则第24号——套期保值》(以下简称CAS24)的比较,发现《规定》在被套期项目、套期有效性、套期关系评估等方面做出较大修订,并对会计处理进行了较为详细的解释。基于《规定》,企业可以从经济业务实质出发,将更多符合有效性标准的项目纳入商品期货套期管理,灵活地调整套期关系,更准确地进行会计处理。
On December 10, 2015, the Ministry of Finance officially promulgated the Interim Provisions on the Accounting Treatment of Commodity Futures Hedging (hereinafter referred to as the “Provisions”) and passed the amendments to “Accounting Standards for Business Enterprises No. 24 - Hedging” (hereinafter referred to as CAS24 ), We find that the Provisions are greatly revised in terms of hedged items, effectiveness of hedging, evaluation of hedging relations, etc., and the accounting treatment is explained in more detail. Based on the Provisions, enterprises can embark from the realities of economic operations by incorporating more projects that meet the criteria of validity into commodity futures hedging management, flexibly adjust the hedging relations and conduct more accurate accounting treatment.