Cash flow hedge accounting: Difference between revisions
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imported>Doug Williamson (Create page. Sources: linked pages.) |
imported>Doug Williamson (Link with Statement of profit or loss and other comprehensive income page.) |
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* [[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]] | ||
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* [[Statement of profit or loss and other comprehensive income]] | |||
Revision as of 15:36, 27 May 2017
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.
