Fair value hedge accounting: Difference between revisions
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imported>Doug Williamson (Create page. Sources: linked pages.) |
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''Financial reporting''. | ''Financial reporting''. | ||
Fair value hedge accounting deals with hedges of exposures to items without variable cash flows. | Fair value hedge accounting deals with hedges of exposures to items ''without'' variable cash flows. | ||
Generally, hedges of hedged items without variable cash flows are matched with the hedging instrument by also re-measuring the hedged item through profit or loss. | Generally, hedges of hedged items without variable cash flows are matched with the hedging instrument by also re-measuring the hedged item through profit or loss. | ||
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* [[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?]] | ||
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* [[Statement of profit or loss and other comprehensive income]] | * [[Statement of profit or loss and other comprehensive income]] | ||
* [[Statement of profit or loss]] | * [[Statement of profit or loss]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 18:57, 29 January 2022
Financial reporting.
Fair value hedge accounting deals with hedges of exposures to items without variable cash flows.
Generally, hedges of hedged items without variable cash flows are matched with the hedging instrument by also re-measuring the hedged item through profit or loss.
This is referred to as fair value hedge accounting.
