To use as hedge forward contract, enterprise are going to possess to the end, IASC's opinion refer to compute as spot evenhanded value, this is keeping diachronic costing computation on the report day as fact. 对用于套期保值的期汇合约,企业是打算持有到到期日的,按IASC的倾向意见一般是按初期确认的公允价值来计量,这实际上是在报告日仍然保持历史成本的计量属性。