曹同學(xué)
2025-10-19 12:12Unrealized gains or losses on derivatives contracts accounted for as hedges. Changes in the fair value of derivatives are recorded each period, but certain changes in value are treated as other comprehensive income and thus bypass the income statement. 之前講到對(duì)沖這里說必段是cash flow的對(duì)沖，不能是fair VALUE ,那這里沖突嗎
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關(guān)試題
來(lái)源： 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2025-10-20 16:06
該回答已被題主采納
Changes in the fair value of derivatives are recorded each period, but certain changes in value are treated as other comprehensive income and thus bypass the income statement意思是衍生工具的公允價(jià)值在每個(gè)期間進(jìn)行記錄，但某些價(jià)值變動(dòng)被視作其他綜合收益，因此繞過了利潤(rùn)表。
說的是某些對(duì)沖工具的公允價(jià)值變動(dòng)，記錄在OCI，不是說fair value hedge。fair value和fair value hedge是兩個(gè)概念。
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