unrealized gain or loss 在 statements of changes in shareholder's equityunrealized gain/loss on cashflow hedge,这是舍意思?为啥放在Equity里面?

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unrealized gain or loss 在 statements of changes in shareholder's equityunrealized gain/loss on cashflow hedge,这是舍意思?为啥放在Equity里面?
unrealized gain or loss 在 statements of changes in shareholder's equity
unrealized gain/loss on cashflow hedge,这是舍意思?为啥放在Equity里面?

unrealized gain or loss 在 statements of changes in shareholder's equityunrealized gain/loss on cashflow hedge,这是舍意思?为啥放在Equity里面?
回答得都不对.
楼主问的是ACCA财务报表里面的问题.
cashflow hedge 是在IAS39 - Finance instruments: presentation （衍生金融工具）中提到的一个准则.
Hedge(套期保值）有两种,一种是Equity hedge,另外一种是cashflow hedge.在cashflow hedge 里面又要分effective hedge 还是ineffective hedge, 如果是effective hedge的话,exchange gain/loss 就不计入损益而是计入到权益中,也就是Equity里面；如果是ineffective hedge,exchange gain/loss 就要计入到损益里面了.
还有statements of changes in shareholder's equity其实就是所有者权益的变动表,一般在报表附注里面会揭示的.

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