Measurement of Fair Value of Not Marketable Forward Contracts

摘要：

Hedge Accounting according the International Financial Reporting Standard IAS 39 requires evidence of effectiveness of the hedge.The proof can require complex calculations especially in case of currency hedging of forecast transactions.The proof of the effectiveness can be simplified,if only the spot element of a forward contract will be designated as hedge relationship (IAS 39.74(b)).Then the measurement of the effectiveness refers only to the change in value of the spot element,and causes no problem.

作者: Juergen Schneider

作者单位: Zurich Financial Services,Zurich,Switzerland

会议类型: 国际会议

会议名称: PAN-PACIFIC CONFERENCE XXVI(“战略创新、协作融合泛太平洋管理学会第26届年会)

会议地点: 深圳

会议语种:英文

页码: 266-268

在线出版日期: 2009-06-01（万方平台首次上网日期，不代表论文的发表时间）