曹同學
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. 之前講到對沖這里說必段是cash flow的對沖，不能是fair VALUE ,那這里沖突嗎
所屬：CFA Level I > Financial Statement Analysis 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
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值在每個期間進行記錄，但某些價值變動被視作其他綜合收益，因此繞過了利潤表。
說的是某些對沖工具的公允價值變動，記錄在OCI，不是說fair value hedge。fair value和fair value hedge是兩個概念。
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