fas133_金融衍生工具的会计准则(PPT版 6)本站还有更多
财务管理,财务管理制度,财务管理专业,公司财务管理制度,财务管理学方面的资料。
PPT版6BackgroundInformation207–216FundamentalDecisionsUnderlyingtheStatement217–231BenefitsandCostsofThisStatement232–243ProblemswithPreviousAccountingandReportingPractices233–237ThisStatementMitigatesThoseProblems238–243ScopeandDefinition244–311WhyHedgingInstrumentsAreLimitedtoDerivatives246–247DefiningCharacteristicsofaDerivativeInstrument248–266UnderlyingsandNotionalAmountsorPaymentProvisions250–254InitialInvestmentintheContract255–258NetSettlement259–266AssetsThatAreReadilyConvertibletoCash264–266CommodityContracts267–272NormalPurchasesandNormalSales271–272FinancialInstruments273–290TradeDateversusSettlementDateAccounting274–276Regular-WaySecurityTrades275–276InsuranceContracts277–283ExceptionforDerivativesThatServeasImpedimentstoRecognitionofaSale284ExceptionforInstrumentsClassifiedinStockholders'Equity285–286Stock-BasedCompensationContracts287ContingentConsiderationinaBusinessCombination288–289ApplicationtoSpecificContracts290TheScopeofStatement119291–292EmbeddedDerivatives293–311ApproachesConsidered294–298AccountingforEmbeddedDerivativesSeparatelyfromtheHostContract299–303TheClearly-and-Closely-RelatedApproach304–311FairValueMeasurementGuidance312–319ConsiderationofaDiscountorPremiumintheValuationofaLargePosition.....315ValuationofLiabilities316–317ValuationofDepositLiabilities317OtherFairValueMeasurementGuidance318–319Page99DemandforHedgeAccounting320–329HedgesofFairValueExposures321HedgesofCashFlowExposures322–329HedgeAccountingApproachesConsidered330–350MeasureAllFinancialInstrumentsatFairValue331–334Mark-to-Fair-ValueHedgeAccounting335–337ComprehensiveIncomeApproach338–344Full-DeferralHedgeAccounting345–348SyntheticInstrumentAccounting349–350HedgeAccountinginThisStatement351–383
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