|
2016年9月8日，美国财务会计准则委员会（FASB）发布修订套期会计指南的更新建议并公开征求意见，征求意见的截止时间为2016年11月22日。本次更新的主要目的是在不降低财务报告信息质量的前提下，改进套期活动的财务报告，简化套期会计指南的运用。
征求意见稿建议，改进金融机构风险管理活动所产生经济后果的描述方式，主要包括： 非金融风险和金融风险的成分套期范围扩大； 改进基准利率风险公允价值套期中被套期项目的计量技术； 不再要求对无效套期进行单独计量和报告； 要求现金流量套期和净投资套期的套期工具公允价值变动递延至其他综合收益，并在被套期项目影响收益的期间结转至收益表； 要求套期工具的公允价值变动与被套期项目的收益影响记录在收益表的相同行项目； 强化披露，突出套期会计对收益表特定行项目的影响。
征求意见稿还建议简化套期会计运用，主要包括：
FASB ISSUES PROPOSED CHANGES TO HEDGE ACCOUNTING GUIDANCE
Norwalk, CT, September 8, 2016—The Financial Accounting Standards Board (FASB) today issued a proposed Accounting Standards Update (ASU) that would make targeted improvements to the accounting guidance for hedging activities. Stakeholders are encouraged to review and provide comment on the proposed ASU by November 22, 2016.
“Stakeholders shared concerns that current hedge accounting requirements do not faithfully portray the economic results of an institution’s risk management activities,” stated FASB Chairman Russell G. Golden. “The proposed ASU sets forth the Board’s recommendations for improving this area of financial reporting, and for simplifying the application of hedge accounting guidance without compromising the quality of financial reporting information provided to investors.”
This Exposure Draft contains proposals for improving how the economic results of an institution’s risk management activities are portrayed by
Expanding the use of component hedging for both nonfinancial and financial risks Refining the measurement techniques for hedged items in fair value hedges of benchmark interest rate risk Eliminating the separate measurement and reporting of hedge ineffectiveness Requiring for cash flow and net investment hedges that all changes in fair value of the hedging instrument included in the hedging relationship be deferred in other comprehensive income and released to the income statement in the period(s) when the hedged item affects earnings Requiring that changes in the fair value of hedging instruments be recorded in the same income statement line item as the earnings effect of the hedged item Requiring enhanced disclosures to highlight the effect of hedge accounting on individual income statement line items.
Additionally, the Exposure Draft contains proposals to simplify the application of hedge accounting by: Providing more time for the completion of initial quantitative assessments of hedge effectiveness Allowing subsequent assessments of hedge effectiveness to be performed on a qualitative basis when an initial quantitative test is required Clarifying the application of the critical terms match method for a group of forecasted transactions Allowing an institution that elects the shortcut method to continue hedge accounting by using a “long-haul” method to assess hedge effectiveness if use of the shortcut method was not or no longer is appropriate after hedge inception.
To elicit additional feedback on its proposals, the Board tentatively has scheduled two public roundtable meetings at its Norwalk, Connecticut offices on Friday, December 2, 2016. Those interested in participating in one of the roundtables are asked to submit written comments on the proposed ASU by Friday, November 4, 2016.
|
