根據 <<HKAS 39 - Financial Instruments: Recognition and Measurement>> 說明有關Hedging(對沖)在會計學上定義如下:
Hedging, for
accounting purposes, means designating one or more hedging instruments so that
their change in fair value is an offset, in whole or in part, to the change in
fair value or cash flows of a hedged item.
在<< HKAS 39 - Financial Instruments: Recognition and Measurement>>記述了主要3種對沖形式如下:
1.Fair value hedge, which involve hedging against a
change in the value of a recognised asset or liability.
2.Cash flow hedges, which involve hedging again a
change in the value of future certain cash flows.
3.Net
investment hedges, which involves hedging an investment in a foreign group
company.