All topics related to IFRS Standards.
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jkaueb
- Posts: 5
- Joined: 06 Jun 2022, 21:39
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by jkaueb »
What is the difference between Fair Value Hedging and Cash Flow hedging in terms of accounting treatment, gain recognition, etc.
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Leo
- Posts: 908
- Joined: 05 Apr 2020, 22:31
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by Leo »
Movements in fair value of the instrument are recorded in the P&L under fair value hedging, and in OCI under cash flow hedging.