Cash flow hedge accounting

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Revision as of 15:36, 27 May 2017 by imported>Doug Williamson (Link with Statement of profit or loss and other comprehensive income page.)
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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