美國財務(wù)會計準則委員會建議修訂套期會計指南

劉志日 2016-09-24

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2016年9月8日，美國財務(wù)會計準則委員會（FASB）發(fā)布修訂套期會計指南的更新建議并公開征求意見，征求意見的截止時間為2016年11月22日。本次更新的主要目的是在不降低財務(wù)報告信息質(zhì)量的前提下，改進套期活動的財務(wù)報告，簡化套期會計指南的運用。

征求意見稿建議，改進金融機構(gòu)風險管理活動所產(chǎn)生經(jīng)濟后果的描述方式，主要包括：

非金融風險和金融風險的成分套期范圍擴大；
改進基準利率風險公允價值套期中被套期項目的計量技術(shù)；
不再要求對無效套期進行單獨計量和報告；
要求現(xiàn)金流量套期和凈投資套期的套期工具公允價值變動遞延至其他綜合收益，并在被套期項目影響收益的期間結(jié)轉(zhuǎn)至收益表；
要求套期工具的公允價值變動與被套期項目的收益影響記錄在收益表的相同行項目；
強化披露，突出套期會計對收益表特定行項目的影響。

征求意見稿還建議簡化套期會計運用，主要包括：

對套期有效性的初始評估提供更多時間；
如果要求初始量化測試，允許對套期有效性進行后續(xù)評估時采用定性基礎(chǔ)；
澄清關(guān)鍵項目配比法在預計交易組的應(yīng)用；
允許選擇采用簡潔法繼續(xù)套期會計的金融機構(gòu)，在套期開始后使用簡潔法不再恰當?shù)那闆r下，轉(zhuǎn)而采用“長程”法。

FASB ISSUES PROPOSED CHANGES TO HEDGE ACCOUNTING GUIDANCE

Norwalk, CT, September 8, 2016—The Financial Accounting Standards Board (FASB) today issued a proposed Accounting Standards Update (ASU) that would make targeted improvements to the accounting guidance for hedging activities. Stakeholders are encouraged to review and provide comment on the proposed ASU by November 22, 2016.

“Stakeholders shared concerns that current hedge accounting requirements do not faithfully portray the economic results of an institution’s risk management activities,” stated FASB Chairman Russell G. Golden. “The proposed ASU sets forth the Board’s recommendations for improving this area of financial reporting, and for simplifying the application of hedge accounting guidance without compromising the quality of financial reporting information provided to investors.”

This Exposure Draft contains proposals for improving how the economic results of an institution’s risk management activities are portrayed by

Expanding the use of component hedging for both nonfinancial and financial risks
Refining the measurement techniques for hedged items in fair value hedges of benchmark interest rate risk
Eliminating the separate measurement and reporting of hedge ineffectiveness
Requiring for cash flow and net investment hedges that all changes in fair value of the hedging instrument included in the hedging relationship be deferred in other comprehensive income and released to the income statement in the period(s) when the hedged item affects earnings
Requiring that changes in the fair value of hedging instruments be recorded in the same income statement line item as the earnings effect of the hedged item
Requiring enhanced disclosures to highlight the effect of hedge accounting on individual income statement line items.

Additionally, the Exposure Draft contains proposals to simplify the application of hedge accounting by:

Providing more time for the completion of initial quantitative assessments of hedge effectiveness
Allowing subsequent assessments of hedge effectiveness to be performed on a qualitative basis when an initial quantitative test is required
Clarifying the application of the critical terms match method for a group of forecasted transactions
Allowing an institution that elects the shortcut method to continue hedge accounting by using a “l(fā)ong-haul” method to assess hedge effectiveness if use of the shortcut method was not or no longer is appropriate after hedge inception.

To elicit additional feedback on its proposals, the Board tentatively has scheduled two public roundtable meetings at its Norwalk, Connecticut offices on Friday, December 2, 2016. Those interested in participating in one of the roundtables are asked to submit written comments on the proposed ASU by Friday, November 4, 2016.