Cash flow hedge accounting: Difference between revisions
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Cash flow hedge accounting deals with hedges of exposures to variability in cash flows. | Cash flow hedge accounting deals with hedges of exposures to variability in cash flows. | ||
It is achieved by deferring in other comprehensive income (OCI), changes in value of the hedging instrument, with amounts later removed or reclassified and ultimately recognised in profit or loss at the same time as the hedged item. | It is achieved by deferring in other comprehensive income (OCI), changes in value of the hedging instrument, with amounts later removed or reclassified and ultimately recognised in profit or loss at the same time as the hedged item. | ||
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== See also == | == See also == | ||
*[[Cash]] | |||
*[[Cash balance]] | |||
*[[Cash flow]] | |||
* [[Fair value hedge accounting]] | * [[Fair value hedge accounting]] | ||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[Hedging]] | * [[Hedging]] | ||
* [[IFRS 9]] | * [[IFRS 9]] | ||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | * [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | ||
* [[Net investment hedge accounting]] | * [[Net investment hedge accounting]] | ||
* [[Other comprehensive income]] (OCI) | |||
* [[Statement of profit or loss]] | * [[Statement of profit or loss]] | ||
* [[Statement of profit or loss and other comprehensive income]] | * [[Statement of profit or loss and other comprehensive income]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 22:49, 18 July 2022
Financial reporting.
Cash flow hedge accounting deals with hedges of exposures to variability in cash flows.
It is achieved by deferring in other comprehensive income (OCI), changes in value of the hedging instrument, with amounts later removed or reclassified and ultimately recognised in profit or loss at the same time as the hedged item.
See also
- Cash
- Cash balance
- Cash flow
- Fair value hedge accounting
- Hedge accounting
- Hedging
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- Net investment hedge accounting
- Other comprehensive income (OCI)
- Statement of profit or loss
- Statement of profit or loss and other comprehensive income
