信永中和会计师事务所合伙人孟祥军：运用套期会计减少利润错配和波动

Group 1 - The 2025 China (Zhengzhou) International Futures Forum was officially opened on August 19, organized by Zhengzhou Commodity Exchange and Chicago Mercantile Exchange Group [1] - During the forum, Meng Xiangjun, a partner at Xinyong Zhonghe Accounting Firm, detailed the financial treatment and audit compliance points of commodity hedging [1] - Hedging accounting is a technique that adjusts the recognition basis of income and expenses (or gains and losses) of hedging instruments and the hedged items, allowing both to be included in the same reporting period [1] Group 2 - The charm of hedging accounting lies in its ability to resolve mismatches between corporate risk management activities and traditional accounting standards [1] - By implementing hedging accounting, companies can visually reflect the impact of risk management activities on financial statements, reducing profit mismatches and volatility [1]