Net investment hedge accounting: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page. Sources: linked pages.) |
imported>Doug Williamson (Add link.) |
||
| (2 intermediate revisions by the same user not shown) | |||
| Line 1: | Line 1: | ||
''Financial reporting''. | ''Financial reporting''. | ||
Net investment hedge accounting | Net investment hedge accounting applies to hedges of foreign currency risk on net investments in foreign operations. | ||
It is accounted for in a similar way to cash flow hedge accounting. | It is accounted for in a similar way to cash flow hedge accounting. | ||
| Line 11: | Line 12: | ||
* [[Cash flow hedge accounting]] | * [[Cash flow hedge accounting]] | ||
* [[Fair value hedge accounting]] | * [[Fair value hedge accounting]] | ||
* [[Financial reporting]] | |||
* [[Foreign exchange risk]] | * [[Foreign exchange risk]] | ||
* [[Hedge accounting]] | * [[Hedge accounting]] | ||
* [[Hedging]] | * [[Hedging]] | ||
* [[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?]] | ||
* [[Investment]] | |||
* [[Other comprehensive income]] (OCI) | |||
* [[Statement of profit or loss]] | * [[Statement of profit or loss]] | ||
* [[Statement of profit or loss and other comprehensive income]] | * [[Statement of profit or loss and other comprehensive income]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 15:17, 9 July 2022
Financial reporting.
Net investment hedge accounting applies to hedges of foreign currency risk on net investments in foreign operations.
It is accounted for in a similar way to cash flow hedge accounting.
It is achieved by deferring in other comprehensive income (OCI), changes in value of the hedging instrument, with amounts later removed or reclassified and ultimately recognised in profit or loss at the same time as the hedged net investment.
See also
- Cash flow hedge accounting
- Fair value hedge accounting
- Financial reporting
- Foreign exchange risk
- Hedge accounting
- Hedging
- IFRS 9
- IFRS 9 hedge accounting reforms: a closer reflection of risk management?
- Investment
- Other comprehensive income (OCI)
- Statement of profit or loss
- Statement of profit or loss and other comprehensive income
