Cash flow hedge accounting: Difference between revisions
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imported>Doug Williamson (Link with Statement of profit or loss and other comprehensive income page.) |
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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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* [[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]] | |||
Revision as of 18:58, 29 January 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.
