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2.2.2. Cash flow hedge What remains the same? The risk being hedged in a cash flow hedge is the exposure to variability in cash flows that is attributable to a particular risk associated with a recognised asset or liability, an unrecognised firm commitment (currency risk only) or a highly probable forecast transaction, and could affect P&L. 2.
Consistent with the equivalent requirements of IAS 39, paragraph 6.5.11(a) of IFRS 9 requires the cash flow hedge reserve to be adjusted for the lower of (a) the cumulative gain or loss on the hedging instrument or (b) the cumulative change in fair value of the hedged item.
(d) how an entity should account for a hedging relationship (fair value hedge, cash flow hedge or a hedge of a net investment in a foreign operation as defined in IAS 21 The Effects of Changes in Foreign Exchange Rates); and (e) hedge accounting presentation and disclosures.
A cash flow hedge involves the use of a hedging instrument (a derivative) that essentially locks in the amount of a future cash inflow or outflow that would otherwise be impacted by movements in the market.
maintaining both the three types of hedging relationships (i.e., fair value hedges, cash flow hedges, and hedges of net investments in foreign operations) and the current requirements...
The information disclosed in the statement of changes in equity (cash flow hedge reserve) should be presented using the same level of granularity as the proposed disclosure requirements.
Cash Flow Hedges. For a cash flow hedge, uncertainty on designated forecast transactions may affect its eligibility as a hedged item. In order to be an eligible hedged item, the forecast transactions should be highly probable and should present an exposure to variations in cash flows that could ultimately affect profit or loss.
