套期会计

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Hedge Accounting
...S 23/IAS 39 有有关信贷资产证券化的规定,以信贷资产所有权上几乎所有的风险和报酬转移为判断标准 套期会计(Hedge Accounting)CAS 24/IAS 39 投资性房地产 (Investment Porperty)CAS 3/IAS 40 一般作固定资产、成本模式（折旧、摊销）生物资产（Biologica...
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the accounting of hedging
套期会计

短语

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该套期不再满足运用本准则规定的套期会计方法的条件。
The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
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该套期不再满足本准则所规定的运用套期会计方法的条件。
The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these Standards any longer.
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第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.

套期会计
套期会计是指运用套期会计方法在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的专门性会计方法，套期指双方约定：在未来一个固定期限日后，以一个固定的利率买入，或卖出一定的金融产品(比如资金)。

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