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Cash flow hedge is a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all or a component of a recognized asset or liability or a highly probable forecast transaction, and could affect profit or loss.
The primary purpose of cash flow hedge accounting is to link the income statement recognition of a hedging instrument and a hedged transaction, whose changes in cash flows are expected to offset each other.
15 Φεβ 2024 · Definition of cash flow hedge. A cash flow hedge is a strategy to offset exposure to variability in cash flows. This variability is attributed to a particular risk linked to: A recognised asset or liability, A highly probable forecast transaction, or; A firm commitment (exclusive to foreign currency risk as per IFRS 9.6.5.4).
Some of the basics of hedge accounting do not change as a result of IFRS 9. There are still three types of hedging relationships: • Fair value hedges • Cash flow hedges • Hedges of net investments in foreign operations 1 In February 2014, the IASB tentatively decided that the mandatory effective date for IFRS 9
4 Μαΐ 2016 · Learn what cash flow hedge is, how it works, and how to account for it in IFRS. See a practical example of a company hedging its revenue risk from foreign exchange fluctuations using a forward contract.
General hedge accounting PwC 4 Future cash flows might relate to existing assets and liabilities, such as future interest payments or receipts on floating rate debt. Future cash flows can also relate to forecast sales or purchases in a foreign currency.
Obtain an understanding of the basic concepts of hedge accounting and the definition of cash flow hedges. Identify eligible hedged items and eligible hedging instruments for cash flow hedge accounting. Understand the requirements of applying cash flow hedge accounting.
