Hedge Accounting

What is a Cash flow hedge?
What is a Cash flow hedge? A cash flow hedge is a hedge of the exposure to variability in cash flows attributable to a particular risk associated with a recognised...
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Discontinuance of hedge accounting
Discontinuance of hedge accounting As per the new requirements, hedge accounting cannot be voluntarily discontinued. Hedge accounting can be discontinued only if the hedge effectiveness requirements are not met or...
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Disclosures in respect of hedge accounting
Disclosures in respect of hedge accounting An entity shall apply the disclosure requirements for those risk exposures that an entity hedges and for which it elects to apply hedge accounting....
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