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2015年USCPA之FAR考点：Financial Instruments

来源：高顿网校 2015-03-31

　　小编导读：在USCPA考试的四科中，FAR的内容较多，复习起来也最耗时。小编为了节约各位学员宝贵的备考时间，在此整理FAR考点Financial Instruments如下，预祝大家顺利通过考试，取得优异成绩！

　　Financial Instruments

　　Financial instruments include:

　　Cash,foreign currency,and demand deposits

　　Ownership interest in an entity

　　Contracts that both impose on one entity a contractual obligation or duty and convey to the second entity a contractual right to do the opposite.（Call option, Put option）

　　Derivative.

　　On specified election dates,entities may choose to measure eligible financial instruments at fair value.

　　Under the fair value option, unrealized gains and losses are reported in earnings.

　　The fair value option is irrevocable and is applied to individual financial instruments.

　　Financial instruments disclosure

　　Fair value

　　Concentrations of credit risk

　　Market risk of all financial instruments

　　Derivatives（衍生工具）derive their value from other securities.

　　Derivatives有三个特征：

　　Underlyings（标的价格）+notional amount （标的物单位）

　　No initial net investment（无初始净投资或很少的初始净投资）

　　Net settlement（净额结算）

　　An underlying is a specified price,rate, or other variable.

　　A notional amount is a specified unit of measure

　　Hedging is the use of a derivative to offset anticipated losses or to reduce earnings volatility.

　　Common derivatives are forward contracts,futures, swaps,and options

　　Option contract is a contract between two parties that gives one party the right, but not the obligation, to buy or sell something to the other party at a specified price.

　　The option buyer,or holder,must pay a premium to the option seller,or writer,to enter into the option.

　　Futures contract（期货合同）is an agreement between two parties to exchange a commodity or currency at a specified price on a specified future date.

　　Futures contracts are made through a clearing house and have standardized notional amounts and settlement dates.

　　Forward contracts（远期合同）are similar to futures contracts, except that they are privately negotiated between two parties with the assistance of an intermediary,rather than through a clearing house.

　　A swap contract（掉期合同）is a private agreement between two parties,generally assisted by an intermediary,to exchange future cash payments.

　　Common derivatives are forward contracts, futures,swaps,and options

　　Derivatives are reported as assets or liabilities by fair value.

　　Hedging instruments include : Fair value hedge,cash flow hedge, foreign currency hedge etc.

　　Only the effective part of cash flow hedge are recorded in OCI,all other changes in fair value are recorded in I/S.

　　Certain financial instruments have characteristics of both liabilities and equity.The following must be classified as liability

　　Mandatorily redeemable shares

　　Financial instruments that represent an obligatin to repurchase the issuer’s equity shares by transferring assets.

　　An obligation to issue a variable number of shares.

　　Accounting for financial instruments under IFRS 9

　　Financial assets classified as “Debt instruments”&“Equity instruments”.

　　Financial assets initially measured at fair value,then subsequently measured at amortized cost or fair value.

　　Financial liabilities initially measured at fair value, then subsequently measured at amortized cost or fair value.

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