초록 열기/닫기 버튼
한국금융기업이 중국 금융시장진출로 발생하게 되는 위험에 대한 회계지침은 국제회계기준을 바탕으로 제정한 위험회피에 대한 중국회계준칙을 따라야 한다. 중국은 위험회피회계기준을 구체준칙 제24호로 독립기준으로 제정하여 2007년부터 시행하고 있다. 이 준칙은 위험회피, 위험회피수단, 위험회피대상항목, 공정가치위험회피, 현금흐름위험회피, 해외사업장순투자위험회피 등을 규정하고 있다.
Hedge of a net investment in a china of korean financial fund corporation have to refer to Accounting Standard about Hedging of China recently established in order to make a Accounting Standard about Hedging correspond to International Accounting Standard. Accounting Standard which is No. 24 of China Accounting Standards-Hedging was announced by the Ministry of Finance on 15th, Feb. 2006 operated from As of 1st, Jan. 2007. As a result, China Accounting Standards-Hedging regulate Hedging, Hedging Instruments, Hedged Item, Fair-value Hedge, Cash Flow Hedge, Hedge of a Net Investment in a Foreign Operation.
키워드열기/닫기 버튼
Hedging, Hedging Instruments, Hedged Item, Fair-value Hedge, Cash Flow Hedge, Hedge of a Net Investment in a Foreign Operation
