問題詳情

14 下列有幾項符合國際財務報導準則避險會計規範下之可規避風險？ ①基準利率變動時，按攤銷後成本衡量之金融資產的公允價值變動風險 ②匯率變動時，按攤銷後成本衡量之外幣金融資產的公允價值變動風險 ③按攤銷後成本衡量之浮動利率債務的現金流量風險 ④可按公允價值提前償付的固定利率債務之公允價值風險 ⑤權益工具（一旦取得時將透過其他綜合損益按公允價值衡量）之預期購買的現金流量風險 ⑥採權益法之投資的公允價值變動風險
(A)一項
(B)三項
(C)四項
(D)五項 

參考答案

答案：C
難度：困難0.333333
書單：沒有書單，新增

用户評論

【Mic】評論

②⑥並非可規避風險

【Alina Wang】評論

1樓的解答只是張模糊不清的圖，不要被騙鑽了。

【丸子】評論

cash instrument hedging 現金工具避險Hedging instruments are contracts whose fair value or cash flows offset the variations in the cash flows or fair value of the hedged item. When a company enters into a contract with a hedging instrument, it eliminates the risk of an adverse currency fluctuation, but also potential gains from favourable movements of the exchange rate.