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Fair value hedge is a hedge of the exposure to changes in fair value of a recognized asset or liability or unrecognized firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or loss.
15 Φεβ 2024 · There are three types of hedge relationships: fair value hedges, cash flow hedges, and hedges of a net investment in a foreign operation. Entities choosing to apply hedge accounting must document the hedge relationship in advance and use only eligible hedged items and hedging instruments.
IFRS 9 hedge accounting applies to all hedge relationships, with the exception of fair value hedges of the interest rate exposure of a portfolio of financial assets or financial liabilities (commonly referred as ‘fair value macro hedges’).
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
A fair value hedge is used to manage an exposure to changes in the fair value of a recognized asset or liability (e.g., fixed-rate debt) or an unrecognized firm commitment (e.g., the commitment to buy a fixed quantity of gold at a fixed price at a future date).
Changes in fair value are recognised in profit or loss (unless the entity has elected to apply hedge accounting by designating the derivative as a hedging instrument in an eligible hedging relationship.)
5.6 Fair value option and hedge accounting. Publication date: 31 Mar 2022. us Fair value guide. ASC 825 provides reporting entities with the option to report long-term debt at fair value instead of on an amortized cost basis.
