Fair value hedge accounting

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.

See also

• Cash flow hedge accounting
• Hedge accounting
• Hedging
• IAS 39
• IFRS 9
• IFRS 9 hedge accounting reforms: a closer reflection of risk management?
• Net investment hedge accounting
• Statement of profit or loss and other comprehensive income
• Statement of profit or loss