Cash flow hedge accounting

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

• Fair value 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
• Statement of profit or loss and other comprehensive income