以下是高顿网校小编为学员整理的：p2公司报告，供学员参考。
 
　　Accounting treatment
 
　　fair value hedges
　　The gain or loss resulting from re-measuring the hedging instrument at fair value is recognized in profit or loss.
　　The gain or loss on the hedged item attributable to the hedged risk should adjust the carrying amount of the hedged item and be recognized in profit or loss.
 
　　Cash flow hedges
　　The portion of the gain or loss on the hedging instrument that is determined to be an effective hedge shall be recognized directly in equity through the statement of changes in equity.
　　The ineffective portion of the gain or loss on the hedging instrument should be recognized in profit or loss.
 
　　When a hedging transaction results in the recognition of an asset or liability, changes in the value of the hedging instrument recognized in equity either:
　　(a) Are adjusted against the carrying value of the asset or liability or
　　(b) Affect the profit or loss at the same time as the hedged item(for example, through depreciation or sale).
 
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