多年以来,尤其是现在,全球投资者、企业、政府、学界都在热切争论国际会计准则和美国会计准则对公司对冲活动的信息披露的规定:公司必须每季度每年度披露对冲活动的损益,哪怕是尚未实现的损益,也就是纸面上的损益。这纸面上的损益随着对冲所使用的金融衍生品价格的波动而波动,也就连带着使得企业的盈余跟着大起大 Over the years, and especially now, investors, businesses, governments, and academics in the world are eagerly awaiting the provisions of the International Accounting Standards and the US Accounting Standards on the Company’s Hedging Disclosure: Companies must disclose the profit and loss of hedging activities on a quarterly basis every year, Is not yet realized gains and losses, which is the profit and loss on paper. The profits and losses on this paper fluctuate with the fluctuations in the prices of financial derivatives used in hedging, which in turn leads to a big upsurge in corporate surpluses