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dc.contributor.advisor曲晓辉
dc.contributor.author龙宇祥
dc.date.accessioned2016-02-14T02:52:10Z
dc.date.available2016-02-14T02:52:10Z
dc.date.issued2011-12-06 11:45:32.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/26923
dc.description.abstract套期保值是企业以规避经营中的特定风险为目的进行的交易。本文通过对国航和东航典型案例的剖析,结合相关经济理论和国际国内会计准则,对上市公司套期保值业务的会计处理和信息披露问题进行研究。 本文认为,关于套期保值的会计处理,现有会计准则背离常规程序,影响财务报表列报基础的一致性。本文建议对准则做出改进,即无论套期与否,不改变被套期项目的会计处理,而是改变套期工具的会计处理,套期工具在资产负债表上按公允价值计量,将套期工具和被套期项目的利得或损失在同一期间配比,既可反映出套期双方的风险对冲结果,又保持了财务报表列报基础的一致性。 关于上市公司套期保值信息披露,目前并无针对性很强的具体规定。本文探讨...
dc.description.abstractHedging is the transaction that a company adopts for the purpose of avoiding specific risks while running business. This study explores the accounting treatment and information disclosure of hedging for listed companies through the analysis of Air China and China Eastern Airlines’ Cases, based on related economic theories and international and domestic accounting standards. In my opinion the ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=31184&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=32757
dc.subject套期保值会计
dc.subject信息披露
dc.subject公允价值。
dc.subjectHedging Accounting
dc.subjectInformation Disclosure
dc.subjectFair Value。
dc.title上市公司套期保值会计处理与信息披露——基于国航东航的案例研究
dc.title.alternativeAccountion Treatment And Information Disclosure Of Hedging For Listed Companies:A Study Based On Te Cases Of Air China And China Eastern AirLines.
dc.typethesis
dc.date.replied2011-07-09
dc.description.note学位:会计硕士
dc.description.note院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计硕士
dc.description.note学号:X200411141


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