THEORETICAL AND PRACTICAL RESEARCH ON HEDGE ACCOUNTING

对冲会计的理论与实践研究

• 批准号: 06630106
• 负责人: OTSUKA Muneharu
• 金额: $ 1.22万
• 依托单位: Waseda University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (C)
• 财政年份: 1994
• 资助国家: 日本
• 起止时间: 1994 至 1995
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-06630106/
• 关键词: Hedge Accounting; Hedging Instruments; Hedged item; Deferral Hedge Accounting; 価値変動リスク; キヤツシュ・フローリスク

Hedge accounting is a special treatment that ensures that changes in the values of the hedged item and the hedging instrument, from the date the hedge is established, are counterbalanced in the same periods. Major issues related to hedge accounting are (1) the interpretation of risk, (2) the assessment of risk reduction (3) the allocation of deferred gains and losses, and (4) the effectiveness of a hedging instrument.Either marking both the hedged item and hedging instruments to market or marking the derivatives to market will solve many of the hedge problems which are presented today.Disclosure about derivative financial instruments held for hedges of anticipated transactions is required by FASB statement 119. But survey on annual reports proves that only limited corporations disclose these information. Japanese corporations have not disclosed the financial instruments held for hedges. At least, it is necessary for Japanese corporations to disclose the details of the financial instruments held.

套期会计是一种特殊处理方法，可确保自套期建立之日起被套期项目和套期工具的价值变动在同一期间得到抵消。与套期会计相关的主要问题是（1）风险的解释，（2）风险降低的评估，（3）递延收益和损失的分配，以及（4）套期工具的有效性。将项目和对冲工具推向市场或将衍生品推向市场将解决当今提出的许多对冲问题。FASB 声明 119 要求披露为对冲预期交易而持有的衍生金融工具。但对年度报告的调查证明，只有有限公司披露这些信息。日本企业尚未披露为对冲而持有的金融工具。至少，日本企业有必要披露所持有金融工具的详细信息。

项目成果

OTSUKA,Muneharu: "Disclosures about Financial Instruments Under FASB Statements (2)" The Waseda Commercial Review. No.362. 73-93

大冢宗治 (OTSUKA,Muneharu)：“根据 FASB 声明披露金融工具 (2)”《早稻田商业评论》。

OTSUKA,Muneharu: "Disclosures about Financial Instruments Under FASB Statements (3)" The Waseda Commercial Review. No.365.

大冢宗治：“根据 FASB 声明披露金融工具 (3)”《早稻田商业评论》。

OTSUKA,Muneharu: "Hedge Accounting-Now and Future" Kigyou Kaikei. Vol.48. 57-64 (1996)

大冢宗治：《对冲会计——现在与未来》Kigyou Kaikei。

大塚 宗春: "FASBの金融商品の開示について(2)" 早稲田商学. 362号. 73-94 (1995)

大冢宗晴：《关于 FASB 的金融产品披露》（2）》早稻田小学第 362. 73-94 期（1995 年）。

大塚 宗春: "FASBの金融商品の開示について(1)" 早稲田商学. 360・361号. 45-70 (1994)

Muneharu Otsuka：“关于 FASB 的金融产品披露（1）”早稻田小学第 45-70 号（1994 年）。