下题中的计量模式是哪种？公允价值是否计入OCI？
【试题内容】
Cash flow hedge: hedging the risk of future cash inflow
The futures contract is measured at fair value and change in fair value is recorded in other comprehensive income.
Dr. OCI 0.9m
Cr. Derivative 0.9m
On 31.03.2012 The following entries required:
Dr. Cash/Receivable 8.6m
Cr. Sales revenue 8.6m
Dr. Cost of sales 6.4m
Cr. Inventory 6.4m
Dr. Derivative 0.9m
Cr. Cash 0.9m
（To record the settlement of futures contract）
Dr. Profit or loss 0.9m
Cr. OCI 0.9m
（To reclassify the loss held in equity through profit or loss in the same period as the hedged item affect profit or loss.）
[提问]题目中，是否是公允价值计入OCI？
[回复]这里不是公允价值计入OCI，而是公允价值的变动进入OCI，因为这里选择的计量模式是FVTOCI，因此相关的公允价值变动是计入OCI的，为什么选择公允价值模式？这是因为题目中说的是The management of Bling are concerned about the risk of fluctuations in future cash inflows from the sale of this gold. 因此判断出是cash flow hedge，而在cash flow hedge下有效对冲部分是进入OCI的：The hedging instrument will be measured at fair value. The gain or loss on the portion of the instrument that is deemed to be an effective hedge will be taken to other comprehensive income.
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