大家都知道，ACCA考試包含的內容有很多，學員要想更好的去學習財會的知識，必須要通過考試才可以。今天融躍教育小編給大家分享，ACCA考試知識點：Hedge！

Hedge是ACCA P階段要考的一個知識點，在學習該內容的時候，學員要充分了解并掌握其相關的內容。Hedge要學習的內容不算少，學員怎么去學習更好呢？

戳：“各科必背定義+歷年真題中文解析+20年習題冊（PDF版）”

1) Companies enter into hedging transactions in order to reduce business risk.對沖的目的是降低損失。

The aim is that where the item hedged makes a financial loss, the hedging instrument would make a gain and vice versa, reducing overall risk.

當滿足以下條件時，hedge accounting provisions of IFRS 9 is mandatory。

a) the hedging relationship consists only of eligible hedging instruments and eligible hedged items.有資格的對沖工具和被沖項目

b) full documentation – Mike 說這個已經不做要求了

c) hedging relationship meets all of the following hedge effectiveness requirements：

i. economic relationship 經濟關系：the hedging instrument and the hedged item have values that generally move in the opposite direction because of the same risk 反向行動來對沖，才能降低風險；

ii. hedge ratio of the hedging relationship (quantity of hedging instrument vs quantity of hedged item)對沖工具和被沖項目的數量基本對等

2) Hedge 做賬方式：

a) Fair value hedges

These hedge the change in value of a recognised asset or liability that could affect profit or loss.

All gains and losses on both the hedged item and hedging instrument are recognised immediately in profit or loss. 差額入賬 PL The gain or loss on the hedged item adjusts the carrying amount of hedged item. 被對沖項目按 FV 值變動

如果被沖項目是入賬 OCI 的，那么價值波動入 OCI，保持一致。However, if the hedged item is an investment in an equity instrument held at fair value through OCI, the gains and losses on both the hedged investment and the hedging instrument will be recognised in OCI.

b) Cash flow hedges

These hedge the risk of change in value of future cash flows from a recognised asset or liability (或比較能預測的未來交易) that could affect profit or loss。

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