金融衍生品不是表外业务吗，为什么我看bankscope里把衍生品金额计入资产负债表了？

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而且是资产一个，负债一个。

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关键词：Bankscope Bankscop Banks Scope 资产负债表 数据库 资产负债表 衍生品 而且

国际上把衍生性商品纳入资产负债表至少应该有十多年了吧

Let me offer an example from online.

For example, a company can rent or lease a piece of equipment and then buy the equipment at the end of the lease period for a minimal amount of money, or it can buy the equipment outright. In both cases, a company will eventually own the equipment or building. The difference is in how a company accounts for the purchase. In an operating lease, the company records only the rental expense for the equipment rather than the full cost of buying it outright. When a company buys it outright, it records the asset (the equipment) and the liability (the purchase price). So by using the operating lease, the company is recording only rental expense, which is significantly lower than booking the entire purchase price, resulting in a cleaner balance sheet.

大大，

国际会计准则从2005年一月一号起就把金融工具（包括金融衍生品）列入资产负债表了。那些金融衍生品（盈利的）就是金融资产，列入资产；而那些金融衍生品（损失的）就是金融负债，列入负债了。至于金融资产和金融负债的抵销有以下准则：

国际会计准则第３２号 - 金融工具：列报　

金融资产和金融负债的抵销（同时参见应用指南第３８Ａ到３８Ｆ段和第第３９段）

（４２）当且仅当以下情况时，主体金融资产和金融负债应当互相抵销并在财务状况表内以其净额反映：
（１）拥有抵销已确认金额的依法可执行权利；
（２）意图以净额为基础进行结算，或同时变现资产和清偿负债。

同时，银行业还是有不列入资产负债表的表外业务，如担保业务和承诺业务等等。

Libaoxinxin 发表于 2017-7-3 22:28
Let me offer an example from online.

For example, a company can rent or lease a piece of equipmen ...

大大，

The example is about buying an asset or leasing an asset through operating lease or finance lease, which are not the derivatives (financial or non-financial).

h2h2 发表于 2017-7-7 02:35
大大，

The example is about buying an asset or leasing an asset through operating le ...

Wrong example. OK, here we go for accounting for derivatives.
Derivative financial instruments are recorded at fair value as either assets or liabilities on the balance sheet. The accounting for changes in the fair value of a derivative instrument is determined by whether it has been designated and qualifies as part of a hedging relationship and on the type of hedging relationship. Transactions hedging changes in the fair value of a recognized asset, liability, or firm commitment are classified as fair value hedges. Derivative instruments hedging exposure to variable cash flows of recognized assets, liabilities or forecasted transactions are classified as cash flow hedges.

Libaoxinxin 发表于 2017-7-9 21:39
Wrong example. OK, here we go for accounting for derivatives.
Derivative financial instruments ar ...

Ok, correct example noted