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下題中的計(jì)量模式是哪種？公允價(jià)值是否計(jì)入OCI？
【試題內(nèi)容】
Cash flow hedge: hedging the risk of future cash inflow
The futures contract is measured at fair value and change in fair value is recorded in other comprehensive income.
Dr. OCI 0.9m
Cr. Derivative 0.9m
On 31.03.2012 The following entries required:
Dr. Cash/Receivable 8.6m
Cr. Sales revenue 8.6m
Dr. Cost of sales 6.4m
Cr. Inventory 6.4m
Dr. Derivative 0.9m
Cr. Cash 0.9m
（To record the settlement of futures contract）
Dr. Profit or loss 0.9m
Cr. OCI 0.9m
（To reclassify the loss held in equity through profit or loss in the same period as the hedged item affect profit or loss.）
[提問]題目中，是否是公允價(jià)值計(jì)入OCI？
[回復(fù)]這里不是公允價(jià)值計(jì)入OCI，而是公允價(jià)值的變動(dòng)進(jìn)入OCI，因?yàn)檫@里選擇的計(jì)量模式是FVTOCI，因此相關(guān)的公允價(jià)值變動(dòng)是計(jì)入OCI的，為什么選擇公允價(jià)值模式？這是因?yàn)轭}目中說的是The management of Bling are concerned about the risk of fluctuations in future cash inflows from the sale of this gold. 因此判斷出是cash flow hedge，而在cash flow hedge下有效對(duì)沖部分是進(jìn)入OCI的：The hedging instrument will be measured at fair value. The gain or loss on the portion of the instrument that is deemed to be an effective hedge will be taken to other comprehensive income.
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