曹同学2025-10-19 12:12:16
曹同学Unrealized 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. 之前讲到对冲这里说必段是cash flow的对冲，不能是fair VALUE ,那这里冲突吗
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Simon2025-10-20 16:06:33
SimonChanges 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价值在每个期间进行记录，但某些价值变动被视作其他综合收益，因此绕过了利润表。
说的是某些对冲工具的公允价值变动，记录在OCI，不是说fair value hedge。fair value和fair value hedge是两个概念。
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