Why do I have to complete a CAPTCHA? Completing the CAPTCHA proves you are a human and gives you temporary forex hedge fund managers to the web property.
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IFRS 9, we all struggle with understanding the differences and distinguishing one type from the other one. A few weeks ago I was giving a lecture about hedge accounting to the group of auditors. I just don’t get the difference. I mean the real substance of a difference between fair value hedge and cash flow hedge. It looks the same in many cases. Can you shed some light there? What types of hedges do we have?
What is a Fair Value Hedge? 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. Have you already checked out the IFRS Kit? It’s a full IFRS learning package with more than 30 hours of private video tutorials, more than 100 IFRS case studies solved in Excel, more than 120 pages of handouts and many bonuses included.