All derivatives in scope of IFRS 9, including those linked to unquoted equity investments, are measured at fair value. Value changes are recognised in profit or loss unless the entity has elected to apply hedge accounting by designating the derivative as a hedging instrument in an eligible hedging relationship.
The hedge accounting requirements in IFRS 9 are optional. If certain eligibility and qualification criteria are met, hedge accounting allows an entity to reflect risk management activities in the financial statements by matching gains or losses on financial hedging instruments with losses or gains on the risk exposures they hedge.
The hedge accounting model in IFRS 9 is not designed to accommodate hedging of open, dynamic portfolios. As a result, for a fair value hedge of interest rate risk of a portfolio of financial assets or liabilities an entity can apply the hedge accounting requirements in IAS 39 instead of those in IFRS 9. [IFRS 9 paragraph 6.1.3]
In addition when an entity first applies IFRS 9, it may choose as its accounting policy choice to continue to apply the hedge accounting requirements of IAS 39 instead of the requirements of Chapter 6 of IFRS 9 [IFRS 9 paragraph 7.2.21]
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因为基金会计和普通制造业会计区别太大了。
基金会计太特别太复杂，所以有些学校专门开设关于基金会计而不是仅仅只财务会计的课程。
国际准则IFRS9 Financial Instruments中有大量对derivatives的确认以及后续计量的讨论，因为对其判定确认太复杂了。Derivatives
All derivatives in scope of IFRS 9, including those linked to unquoted equity investments, are measured at fair value. Value changes are recognised in profit or loss unless the entity has elected to apply hedge accounting by designating the derivative as a hedging instrument in an eligible hedging relationship.
即衍生品价值的变化是按照fair value计量，其变化在被判断为eligible hedging relationship是计入P/L。但eligible hedging relationship的判断是可以通过会议记录伪造的，即可以通过操纵这种判断的行为去操控利润（老师上课提到过
（这也是IFRS 9一直被讨论修改的原因，因为关于主观判断的太多，所以可操纵粉饰财务报表的地方也太多，目前为止也有没好的处理方法）
此外有争议的地方还有：
Hedge accounting
The hedge accounting requirements in IFRS 9 are optional. If certain eligibility and qualification criteria are met, hedge accounting allows an entity to reflect risk management activities in the financial statements by matching gains or losses on financial hedging instruments with losses or gains on the risk exposures they hedge.
The hedge accounting model in IFRS 9 is not designed to accommodate hedging of open, dynamic portfolios. As a result, for a fair value hedge of interest rate risk of a portfolio of financial assets or liabilities an entity can apply the hedge accounting requirements in IAS 39 instead of those in IFRS 9. [IFRS 9 paragraph 6.1.3]
In addition when an entity first applies IFRS 9, it may choose as its accounting policy choice to continue to apply the hedge accounting requirements of IAS 39 instead of the requirements of Chapter 6 of IFRS 9 [IFRS 9 paragraph 7.2.21]
所以基金会计在其复杂性上应该是比较偏向于在事务所有基金审计的经验的候选人。
而且，事务所审计所分的组（金融、能源、TMT）也大多决定以后跳槽的方向也是属于默认的一种规则，因为每个行业都有属于自己的特性，当然倾向有经验的人选。
文不对题的
我就是自己做个小小记录
当有限合伙企业所投项目退出有收益时，法人LP的收益并入其经营利润缴纳企业所得税；自然人LP代扣代缴；若涉及集基金套基金模式，追溯到自然人代扣代缴。