Hedge accounting - Revision history

imported>Doug Williamson: Add link.

2022-07-06T23:52:06Z

Add link.

2018-02-28T15:19:12Z

Categorise.

← Older revision		Revision as of 15:19, 28 February 2018
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	* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]		* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
	* [[Net investment hedge accounting]]		* [[Net investment hedge accounting]]

			[[Category:Accounting,_tax_and_regulation]]

2017-05-27T15:28:00Z

Expand stub. Sources: linked pages.

← Older revision		Revision as of 15:28, 27 May 2017
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	There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.		There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.

			Under IFRS 9 (and previously under IAS 39) hedge accounting is voluntary and can only be applied prospectively from the point that a hedging instrument and hedged item are formally designated in a hedging relationship and the other qualifying criteria are met, including an assessment of the expected effectiveness of the hedge.

			If for any reason a hedging relationship does not meet all of the necessary conditions, hedge accounting cannot be applied.


	== See also ==		== See also ==
			* [[Cash flow hedge accounting]]
			* [[Fair value hedge accounting]]
	* [[Hedge effectiveness]]		* [[Hedge effectiveness]]
	* [[Hedging]]		* [[Hedging]]
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	* [[IFRS 9]]		* [[IFRS 9]]
	* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]		* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]
			* [[Net investment hedge accounting]]

2017-05-27T15:21:22Z

Link with IFRS 9 hedge accounting reforms: a closer reflection of risk management? page.

← Older revision		Revision as of 15:21, 27 May 2017
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	* [[IAS 39]]		* [[IAS 39]]
	* [[IFRS 9]]		* [[IFRS 9]]
	* [[~~International Financial Reporting Standards~~]]		* [[IFRS 9 hedge accounting reforms: a closer reflection of risk management?]]

2016-10-28T16:21:46Z

To add reference http://www.fincad.com/resources/resource-library/wiki/hedge-accounting-and-hedge-effectiveness

← Older revision		Revision as of 16:21, 28 October 2016
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	There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.		There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.


	== See also ==		== See also ==
	* [[Hedge effectiveness]]		* [[Hedge effectiveness]]

2016-10-28T14:45:37Z

Update.

← Older revision		Revision as of 14:45, 28 October 2016
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	~~A system of incorporating a financial hedge into the accounting system~~.		''Financial reporting''.

	~~Under International Financial Reporting Standards (IFRS) a qualifying hedge~~ and ~~the underlying transaction being~~ hedged ~~are accounted for separately~~.		Hedge accounting is designed to ensure that hedging instruments and hedged items both receive similar accounting treatment.

	~~Hedge accounting ensures~~ that ~~both items receive similar~~ accounting ~~treatment~~.		This means that any gains or losses on the hedging instrument will be recognised in profits in the same accounting period as the offsetting losses and gains on the hedged item.


	~~The hedge accounting treatment displaces the standard accounting rules, under which the underlying transaction and the hedge might be accounted for differently.~~		Hedge accounting is generally adopted for the purpose of reducing volatility in reported profits.

	Hedge accounting is generally adopted for the purpose of reducing volatility in ~~current year~~ profits~~, net assets, or both~~.

2016-10-27T06:27:15Z

Expand.

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	Hedge accounting ensures that both items receive similar accounting treatment.		Hedge accounting ensures that both items receive similar accounting treatment.


			The hedge accounting treatment displaces the standard accounting rules, under which the underlying transaction and the hedge might be accounted for differently.

			Hedge accounting is generally adopted for the purpose of reducing volatility in current year profits, net assets, or both.

2016-10-27T06:18:35Z

Add links.

← Older revision		Revision as of 06:18, 27 October 2016
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	* [[Hedge effectiveness]]		* [[Hedge effectiveness]]
	* [[Hedging]]		* [[Hedging]]
			* [[IAS 39]]
			* [[IFRS 9]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]

2014-05-12T11:34:40Z

Add "qualifying", "strict" and "including" for clarity, and add space.

← Older revision		Revision as of 11:34, 12 May 2014
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	A system of incorporating a financial hedge into the accounting system.		A system of incorporating a financial hedge into the accounting system.

	Under International Financial Reporting Standards (IFRS) a hedge and the underlying transaction being hedged are accounted for separately.		Under International Financial Reporting Standards (IFRS) a qualifying hedge and the underlying transaction being hedged are accounted for separately.

	Hedge accounting ensures that both items receive similar accounting treatment.		Hedge accounting ensures that both items receive similar accounting treatment.

	There are qualifications that must be satisfied in order that hedge accounting may be used, for example that the hedge can be shown to be effective.
			There are strict qualifications that must be satisfied in order that hedge accounting may be used, including for example that the hedge can be shown to be effective.

2013-08-27T11:14:36Z

Spacing 27/8/13

← Older revision		Revision as of 11:14, 27 August 2013
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	A system of incorporating a financial hedge into the accounting system.		A system of incorporating a financial hedge into the accounting system.

	Under International Financial Reporting Standards (IFRS) a hedge and the underlying transaction being hedged are accounted for separately. Hedge accounting ensures that both items receive similar accounting treatment.		Under International Financial Reporting Standards (IFRS) a hedge and the underlying transaction being hedged are accounted for separately.

			Hedge accounting ensures that both items receive similar accounting treatment.

	There are qualifications that must be satisfied in order that hedge accounting may be used, for example that the hedge can be shown to be effective.		There are qualifications that must be satisfied in order that hedge accounting may be used, for example that the hedge can be shown to be effective.


	== See also ==		== See also ==
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	* [[Hedging]]		* [[Hedging]]
	* [[International Financial Reporting Standards]]		* [[International Financial Reporting Standards]]