Developed market and Net investment hedge accounting: Difference between pages
From ACT Wiki
(Difference between pages)
imported>Doug Williamson (Create page. Sources: Linked pages.) |
imported>Doug Williamson (Layout.) |
||
Line 1: | Line 1: | ||
'' | ''Financial reporting''. | ||
Net investment hedge accounting applies to hedges of foreign currency risk on net investments in foreign operations. | |||
It is accounted for in a similar way to cash flow hedge accounting. | |||
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 net investment. | |||
== See also == | |||
* [[Cash flow hedge accounting]] | |||
* [[Fair value hedge accounting]] | |||
* [[Foreign exchange risk]] | |||
* [[Hedge accounting]] | |||
* [[Hedging]] | |||
* [[IFRS 9]] | |||
* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]] | |||
==See also== | * [[Statement of profit or loss]] | ||
*[[ | * [[Statement of profit or loss and other comprehensive income]] | ||
*[[ | |||
*[[ | |||
*[[ | |||
*[[ | |||
*[[ | |||
* [[ | |||
*[[ | |||
*[[ | |||
Revision as of 18:55, 29 January 2022
Financial reporting.
Net investment hedge accounting applies to hedges of foreign currency risk on net investments in foreign operations.
It is accounted for in a similar way to cash flow hedge accounting.
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 net investment.