Response to the FASB Discussion Document "Accounting for Hedging and Other Risk- adjusting Activities: Questions for Comment and Discussion"
呈现美国会计学会对FASB关于套期保值等风险削减活动问题的答复，认为最佳方案是采用市值计价套期会计模型，但全面采用需对传统历史成本会计模型做两项根本性改变。
Abstract The article presents the American Accounting Association's answers to the questions posed by the Financial Accounting Standards Board on hedging and other risk-cutting activities. It is reported here that the AAA committee believes that the best approach for hedging activities is a mark-to-market hedge accounting model. It is noted, however, that a full adoption of this approach would involve two fundamental changes to the traditional historical cost accounting model: (1) a change to reporting at fair recognized at other than fair value, and (2) a recognition of certain transactions in the financial statements not recognized under the current accounting model.