Cash flow hedge accounting and Creditors: Difference between pages

Revision as of 19:38, 29 March 2021

1. Accounting and law.

Any payments an organisation is obliged to make.

2. Financial reporting - balance sheet - liabilities.

Trade creditors.

3. Lending.

The firms or other entities to whom payments are owed.

@@ Line 1: / Line 1: @@
-''Financial reporting''.
+. ''Accounting and law.''
-Cash flow hedge accounting deals with hedges of exposures to variability in cash flows.
+Any payments an organisation is obliged to make.
-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.
+. ''Financial reporting - balance sheet - liabilities.''
+Trade creditors.
+. ''Lending.''
+The firms or other entities to whom payments are owed.
 == See also ==
-*[[Cash]]
+* [[Creditor days]]
-*[[Cash balance]]
+* [[Debtors]]
-*[[Cash flow]]
+* [[Insolvency]]
-* [[Fair value hedge accounting]]
+* [[Invoice ]]
-* [[Hedge accounting]]
+* [[Payables]]
-* [[Hedging]]
+* [[Trade creditors]]
-* [[IFRS 9]]
+* [[Winding up petition]]
-* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
-* [[Net investment hedge accounting]]
-* [[Other comprehensive income]]  (OCI)
-* [[Statement of profit or loss]]
-* [[Statement of profit or loss and other comprehensive income]]
 [[Category:Accounting,_tax_and_regulation]]
+[[Category:Liquidity_management]]