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汇率风险是常见的市场风险之一,其风险因素是经济活动主体进行了涉及外币的交易,风险事故是汇率发生了非预期变动,损失可能性则取决于汇率变动的幅度。汇率风险源自不同货币间的兑换和折算,汇率风险的会计准则概念框架亟需厘清。本文对汇率风险的概念、原因、会计反映进行文献综述,讨论概念框架现状及风险反映、变动计量、折算主体、汇率选择问题,提出流动性标准、谨慎性原则及全面收益观的改进建议。
Exchange rate risk is one of the common market risks. The risk factor is that the economic activity subject conducts transactions involving foreign currencies. The risk accident is an unexpected change in the exchange rate. The probability of loss depends on the magnitude of the exchange rate fluctuation. Exchange rate risk arises from the exchange and conversion of different currencies, and the conceptual framework of the accounting standards for exchange rate risk needs to be clarified. This article reviews the concept, reason and accounting reflection of exchange rate risk, discusses the status quo of the concept frame and risk reflection, measurement of change, subject of conversion and choice of exchange rate. Proposes suggestions for improvement of liquidity standards, prudence principle and comprehensive income concept.