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4 Μαΐ 2016 · Cash flow hedge is an arrangement to manage risk of changes in cash flows associated with a recognized asset or liability or a probable forecast transaction. It is one of the three hedging arrangements recognized by accounting standards, the others being fair value hedge and net investment hedge.
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.
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.
Future cash flows can also relate to forecast sales or purchases in a foreign currency. Volatility in future cash flows might result from changes in interest rates, exchange rates, equity prices or commodity prices.
Cash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with a recognised asset or liability or a highly probable forecast transaction, and could affect profit or loss. A hedging relationship qualifies for hedge accounting only if all of the following criteria are met:
30 Μαΐ 2024 · There are three types of hedges in IFRS 9: Fair value hedge; Cash flow hedge; Hedge of a net investment in a foreign operation. To most foreign currency hedges, a cash flow hedge is applied (although you can do fair value hedge, too, in most cases).
15 Φεβ 2024 · The goal of a cash flow hedge is to defer the gain or loss on the hedging instrument to a future period(s) when the hedged cash flows affect profit or loss. Examples of cash flow hedges include: Interest rate swaps used to convert floating-rate debt (regardless of whether it’s measured at amortised cost or fair value) into fixed-rate debt.
