USCPA考试科目《财务会计与报告》考点:金融工具

来源: 高顿网校 2015-06-24

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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        2015年USCPA考试常见问题解析

USCPA备考 热门问题解答
美国注会考试考多少分及格?

uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。

uscpa一共几门几年考完?

uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。

uscpa一年能考几次?

NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。

uscpa的含金量如何?

uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。

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高顿教育 > USCPA > 财务会计与报告