fas133_金融衍生工具的会计准则

StatementofFinancialAccountingStandardsNo.133FAS133StatusPageFAS133SummaryAccountingforDerivativeInstrumentsandHedgingActivitiesJune1998FinancialAccountingStandardsBoardoftheFinancialAccountingFoundation401MERRITT7,P.O.BOX5116,NORWALK,CONNECTICUT06856-5116Copyright©1998byFinancialAccountingStandardsBoard.Allrightsreserved.Nopartofthispublicationmaybereproduced,storedinaretrievalsystem,ortransmitted,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,withoutthepriorwrittenpermissionoftheFinancialAccountingStandardsBoard.Page2StatementofFinancialAccountingStandardsNo.133AccountingforDerivativeInstrumentsandHedgingActivitiesJune1998CONTENTSParagraphNumbersIntroduction..................................................................................................................1–4StandardsofFinancialAccountingandReporting:ScopeandDefinition............................................................................................5–16DerivativeInstruments...................................................................................6–11EmbeddedDerivativeInstruments...............................................................12–16RecognitionofDerivativesandMeasurementofDerivativesandHedgedItems....................................................................................................17–42FairValueHedges........................................................................................20–27General.........................................................................................................20TheHedgedItem....................................................................................21–26Impairment...................................................................................................27CashFlowHedges........................................................................................28–35General.........................................................................................................28TheHedgedForecastedTransaction......................................................29–35ForeignCurrencyHedges.............................................................................36–42ForeignCurrencyFairValueHedges.....................................................37–39ForeignCurrencyCashFlowHedges....................................................40–41HedgesoftheForeignCurrencyExposureofaNetInvestmentinaForeignOperation.............................................................42AccountingbyNot-for-ProfitOrganizationsandOtherEntitiesThatDoNotReportEarnings.........................................................................................43Disclosures.........................................................................................................44–45ReportingChangesintheComponentsofComprehensiveIncome..................46–47EffectiveDateandTransition............................................................................48–56AppendixA:ImplementationGuidance...............................................................57–103Section1:ScopeandDefinition........................................................................57–61Section2:AssessmentofHedgeEffectiveness...............................................62–103AppendixB:ExamplesIllustratingApplicationofThisStatement....................104–205Section1:HedgingRelationships.................................................................104–175Section2:ExamplesIllustratingApplicationoftheClearly-and-Closely-RelatedCriteriontoDerivativeInstrumentsEmbeddedinHybridInstruments...................................................................................176–200Section3:ExamplesIllustratingApplicationoftheTransitionProvisions.....................................................................................................201–205Page3AppendixC:BackgroundInformationandBasisforConclusions.....................206–524AppendixD:AmendmentstoExistingPronouncements....................................525–538AppendixE:DiagramforDeterminingWhetheraContractIsaFreestandingDerivativeSubjecttotheScopeofThisStatement.............................539AppendixF:Glossary..................................................................................................540Page4Copyright©1998,FinancialAccountingStandardsBoardNotforredistributionFAS133:AccountingforDerivativeInstrumentsandHedgingActivitiesFAS133SummaryThisStatementestablishesaccountingandreportingstandardsforderivativeinstruments,includingcertainderivativeinstrumentsembeddedinothercontracts,(collectivelyreferredtoasderivatives)andforhedgingactivities.Itrequiresthatanentityrecognizeallderivativesaseitherassetsorliabilitiesinthestatementoffinancialpositionandmeasurethoseinstrumentsatfairvalue.Ifcertainconditionsaremet,aderivativemaybespecificallydesignatedas(a)ahedgeoftheexposuretochangesinthefairvalueofarecognizedassetorliabilityoranunrecognizedfirmcommitment,(b)ahedgeoftheexposuretovariablecashflowsofaforecastedtran