2016年9月8日，美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)（FASB）發(fā)布修訂套期會(huì)計(jì)指南的更新建議并公開(kāi)征求意見(jiàn)，征求意見(jiàn)的截止時(shí)間為2016年11月22日。本次更新的主要目的是在不降低財(cái)務(wù)報(bào)告信息質(zhì)量的前提下，改進(jìn)套期活動(dòng)的財(cái)務(wù)報(bào)告，簡(jiǎn)化套期會(huì)計(jì)指南的運(yùn)用。

征求意見(jiàn)稿建議，改進(jìn)金融機(jī)構(gòu)風(fēng)險(xiǎn)管理活動(dòng)所產(chǎn)生經(jīng)濟(jì)后果的描述方式，主要包括：

• 非金融風(fēng)險(xiǎn)和金融風(fēng)險(xiǎn)的成分套期范圍擴(kuò)大；

• 改進(jìn)基準(zhǔn)利率風(fēng)險(xiǎn)公允價(jià)值套期中被套期項(xiàng)目的計(jì)量技術(shù)；

• 不再要求對(duì)無(wú)效套期進(jìn)行單獨(dú)計(jì)量和報(bào)告；

• 要求現(xiàn)金流量套期和凈投資套期的套期工具公允價(jià)值變動(dòng)遞延至其他綜合收益，并在被套期項(xiàng)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(jià)值變動(dòng)與被套期項(xiàng)目的收益影響記錄在收益表的相同行項(xiàng)目；

• 強(qiáng)化披露，突出套期會(huì)計(jì)對(duì)收益表特定行項(xiàng)目的影響。

征求意見(jiàn)稿還建議簡(jiǎn)化套期會(huì)計(jì)運(yùn)用，主要包括：

• 對(duì)套期有效性的初始評(píng)估提供更多時(shí)間；

• 如果要求初始量化測(cè)試，允許對(duì)套期有效性進(jìn)行后續(xù)評(píng)估時(shí)采用定性基礎(chǔ)；

• 澄清關(guān)鍵項(xiàng)目配比法在預(yù)計(jì)交易組的應(yīng)用；

• 允許選擇采用簡(jiǎn)潔法繼續(xù)套期會(huì)計(jì)的金融機(jī)構(gòu)，在套期開(kāi)始后使用簡(jiǎn)潔法不再恰當(dāng)?shù)那闆r下，轉(zhuǎn)而采用“長(zhǎng)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.