(4) In order to achieve a specific transaction for hedging and hold or issue derivative financial instruments, must disclose the basic situation of these particular transactions, for its derivative financial instruments to hedge the category, be deferred hedging gains and losses and deferred gains and losses through the income statement of these transactions or matters.
In addition to the above proposed disclosure requirements, SFAS119 also encouraged to provide derivatives and related assets, liabilities quantitative market risk information.本文来自辣,文~论'文·网原文请找腾讯3249.114
Long-term liabilities and long-term fair value of assets and the relevant criteria, including SFAS106, SFAS114, SFAS 115, SFAS118 and SFAS121. The promulgation and implementation guidelines in this regard, marks the use of fair value accounting of financial instruments by the extension to other areas of the development trend.
SFAS106 asked to accrual based on post-retirement benefits (PRB, including health care, insurance and other benefits) accounting treatment. SFAS106 before publishing, PRB is a cash-basis accounting, while SFAS106 requires employees to the future of welfare paid to the expected present value of cash flows as PRB PRB liabilities and the cost basis of measurement. FASB further indicated this request in order to measure the present value of the property as a long-term debt and position determination, they have been pushing the accounting profession that is the FASB accounting value of the other evidence Chong Gongyun.
SFAS114 requires financial institutions in accordance with the present value of expected cash flows, or for simplicity, according to the market value of loans or the fair value of collateral, the value of the impairment has occurred (under the loan agreement can not fully recover the loan principal and interest) of loans denominated Zhongxin, The value will be recognized as current period impairment losse. It is worth mentioning that the value of re-denominated loans after the impairment, if the present value of expected cash flows once again change (whether increase or decrease), while financial institutions must also be carrying the balance of these loans adjust. In other words, if the reduction due to impairment of the value of the balance of the loan, the present value of its subsequent rebound, allowing financial institutions to increase the balance of the loan book and confirm the corresponding benefits. That is, the value of re-denominated loans after the impairment, before his recovery has been priced according to the present value. This is clearly different from the lower of cost rules, which only allows reduced inventory value, recognition, and loss and not adjusted by inventory value, price earnings rise confirmed. In this sense, SFAS114 the development of fair value accounting is a big leap.
SFAS118 only SFAS114 for small-scale amendment. SFAS114 for the present value of the value of loans showed a rebound in derogation how the recognition, measurement and presentation of interest income in detail the provisions, SFAS118 repeal these provisions given a greater choice of financial institutions, but the impairment of the value of disclosure of loans made more detailed provisions.
汽车钣金修复论文SFAS115 promulgation and implementation also means that the use of fair value accounting of financial instruments in the field extended by the long-term investment. SFAS115 promulgated before, bonds and equity securities valued at the lower of cost or market accounting, easily lead to "trading profits." Trading profits means the company will purchase cost over fair value of securities sold first, to confirm the sale of the profits, while the fair value below its purchase cost of the securities continues to hold in order to confirm the sale to avoid the loss behavior. SFAS115 promulgation and implementation, effectively curbed trading profits.
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