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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).
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. Special For You! Have you already checked out the IFRS Kit?
21 Αυγ 2024 · A fair value hedge is a hedge of the exposure to changes in the fair value of an asset or liability or any such item that is attributable to a particular risk and can result in either profit or loss. A fair value hedge relates to a fixed value item.
15 Φεβ 2024 · A fair value hedge, as defined by IFRS 9.6.5.2(a), mitigates the risk of exposure to changes in the fair value of a recognised asset or liability or an unrecognised firm commitment (or a component of such items).
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
16 Σεπ 2024 · Fair Value Hedges: A fair value hedge that meets the criteria in ASC 815 records the change in the derivative’s fair value in current-period earnings and adjusts the hedged item’s carrying...
