Hedging

All topics related to IFRS Standards.
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jkaueb
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Joined: 06 Jun 2022, 21:39

Hedging

Post by jkaueb »

What is the difference between Fair Value Hedging and Cash Flow hedging in terms of accounting treatment, gain recognition, etc.
Leo
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Re: Hedging

Post 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.
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Marek Muc
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Re: Hedging

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