怎么去理解ACCA考试types of hedges的内容？

ACCA考试是国际注册会计师证书考试，在国内的热度一直在涨。ACCA证书是适应国际会计准则的证书，是帮助学员掌握更多财会知识的途径之一。怎么去理解ACCA考试types of hedges的内容？

ACCA考试types of hedges的内容是学员要掌握的，在学习该知识点的时候，学员应该知道其考点的重要性。ACCA考试要学习的内容对学员都很关键，掌握考点的内容才能够顺利的通过考试。


1、fair value hedges

a）适用范围

change in value of a recognised asset or liability

change in value of unrecognised firm commitment

b）treatment

gains and losses on both the hedged item and hedging insvument

The gain or loss on the hedged item adjusts the carrying amount of hedged item

2、cash flow hedges

a）适用范围

change in value of future cash flows from a recognised asset or liability

change in value of highly probably forecast tranwction

b）treatment

At inception

subsequent

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