Oanda forex hedge contabilidade tratamento

ForexHedgeAccountingTreatment. pdf - OANDA FX Consulting. Esta pré-visualização tem seções intencionalmente desfocadas. Inscreva-se para ver a versão completa. Forex Hedge Accounting Treatment OANDArsquos FXConsulting for Corporations - 2 - Índice Introdução. 3 Por que Hedge. 3 O que é Hedging. 3 O que é Hedge Accounting. 3 para quem este documento está previsto. 4 Quais são os passos para a contabilidade de hedge. 4 Fundo rápido. 5 Tipos de Hedges Forex. 5 Tipos de exposições cobertas. 5 Resumo da Documentação e Contabilidade. 5 Tabela sumária. 6 Obtendo Designação de Contabilidade Especial para suas Hedges de Forex. 8 Coberturas Designadas - US GAAP e IFRS Considerações. 8 Tipos de exposições cobertas. 10 Ativo ou Responsabilidade Financeira Recorde (conhecido ou risco de tradução). 10 compromissos firmes ndash Fair Value ou hedge de fluxo de caixa. 11 Cenário de Contabilidade de Compromisso Firme (Fluxo de Caixa vs. Hedge de Valor Justo). Transacções de Forex previstas altamente prováveis ​​(Risco de transação ndash Cash Flow Hedge). 13 O que acontece quando uma transação externa altamente provável cessa de ser altamente provável. 14 Investimento Líquido em Operações Externas ndash Risco de Investimento. 14 Documentando Critérios de cobertura designados. 15 Padrões de contabilidade. 15 Requisitos organizacionais. 15 Conclusão. 16 Outras questões. 17 Opções de Forex. 17 Ramificações de contabilidade para opções de Forex. 17 Comércio especulativo. 18 Complexidade adicional. 18 Isenção de responsabilidade. 19 Estudo de Caso 1- Aspecto Econômico Forex Hedge ndash Not Designed ndash Accounting. 20 Estudo de Caso 2 - Cash Flow Hedge ndash Designado ndash Contabilidade Entradas. 24 Apêndice A ndash Conceitos e Termos. 29 Tipos de moeda contábil. 29 Riscos. 29 Tipos de Hedges Forex. 29 Exposições cambiais estrangeiras. 30 testes de cobertura. 31 Apêndice B ndash O que se adequar. 32 Captura de dados: a chave para determinar o quanto a Hedge. 32 Capturar dados sobre ativos e passivos registrados. 32 Capturar dados sobre compromissos firmes. 32 Capturar dados em transações previstas. 33 Razões de cobertura de Forex. 33 Hedges naturais. 34 Apêndice C ndash Tabela de Resumo de Hedge Forex. 35 Forex Hedge Accounting Treatment OANDArsquos FXConsulting for Corporations - 3 - Introdução Por que Hedge Topping na economia global pode ser uma maneira eficaz de expandir seu negócio. No entanto, o sucesso do seu negócio internacional da empresa está vinculado à volatilidade da taxa de câmbio, com flutuações constantes das taxas que contribuem para lucros ou perdas inesperados. A cobertura de Forex destina-se a reduzir o risco associado à exposição de uma empresa a saldos em moeda estrangeira e transações. É na sua empresa os melhores interesses para reconhecer esses riscos e formular uma estratégia de hedge para se proteger contra flutuações cambiais, criando assim segurança de custos e receita para suas transações em moeda estrangeira. O que é o Conceito básico de cobertura: a mudança no valor do hedgersquos forex é oposta à mudança de valor da exposição cambial (item coberto). Estes dois montantes compensam-se mutuamente para obter certeza de custo ou certeza de receita. Esta pré-visualização tem seções intencionalmente desfocadas. Inscreva-se para ver o version. 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