Accounting Treatment Discussion of Risk Aversion for Enterprises Foreign Currency Claims and Liabilities

摘要：

The promulgation and implementation of Chinas Enterprise Accounting Standards No. 19 Foreign Currency Translation and No. 24 hedge, marked the hedge accounting treatment in China basically had achieved international convergence. Meanwhile, it made hedging foreign currency transactions disclosed within the sheet instead of long-term out of sheet. So mastering the rules, dealing with problems arising from the implementation are already on the schedules and have a high priority. This article will discuss the issues on hedging of foreign currency claims and liabilities in foreign exchange contracts due to enterprises foreign buying and selling business. Then, the accounting treatment will be put forward.

关键词： foreign exchange risk contracts of exchange Hedging Accounting Treatment

作者: XU Lijun

作者单位: School of Business Management, Shenyang University, Shenyang, China, 110044

会议类型: 国际会议

会议名称: The 2nd (2010) International Conference on Financial Risk and Corporate Finance Management(第二届(2010)金融风险与公司财务管理国际研讨会FRCFM 2010)

会议地点: 大连

会议语种:英文

页码: 82-85

在线出版日期: 2010-07-01（万方平台首次上网日期，不代表论文的发表时间）