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Welcome to the Treasurer's Wiki

The Treasurer’s Wiki is aimed at sharing knowledge and experience across the treasury community. We hope you will use it as a platform to share knowledge and provide useful tools to other likeminded people.

We acknowledge that to start with some of the entries are brief, but our aim was to create a wide variety of pages. We look forward to working with all the volunteer editors to build added depth and an extended coverage.

The Association of Corporate Treasurers (ACT) sets the benchmark for international treasury excellence. As the Chartered body for treasury, we lead the profession by delivering our internationally recognised suite of treasury qualifications, by defining standards and by championing continuing professional development. We are the authentic voice of the treasury profession representing the interests of the real economy and educating, supporting and leading the treasurers of today and tomorrow.

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(B)/W to Alpha
Alt-A to Bank agnostic services
Bank cheque to CCD
CCD+ to Central clearing party
Central counterparty to Contractor
Contractual gap to De-listing
De facto director to EBA
EBAM to European Monetary Union
European Money Markets Institute to Financial Services Committee
Financial Services Compensation Scheme to Gaming
Gamma to ICE Benchmark Administration
ICE LIBOR to Intermediation
Internal Capital Adequacy Assessment Process to Limited liability
Limited liability partnership to Member
Member-administered to Nominal bond
Nominal rate to PONV
POP to Primary statements
Primary surplus to Receivables management
Receivables purchase to SI
SIB to Source bias
South Africa to Taiwan
Takeover Code to UKPA
UKSA to Yield spread
Yield to conversion to €STR

Random article

Hedge accounting

Financial reporting.

Hedge accounting is designed to ensure that hedging instruments and hedged items both receive similar accounting treatment.

This means that any gains or losses on the hedging instrument will be recognised in profits in the same accounting period as the offsetting losses and gains on the hedged item.


Hedge accounting is generally adopted for the purpose of reducing volatility in reported profits.


There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.

Under IFRS 9 (and previously under IAS 39) hedge accounting is voluntary and can only be applied prospectively from the point that a hedging instrument and hedged item are formally designated in a hedging relationship and the other qualifying criteria are met, including an assessment of the expected effectiveness of the hedge.

If for any reason a hedging relationship does not meet all of the necessary conditions, hedge


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