Filter by Categories
Accounting
Banking

Accounting




Hedge Accounting


A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit and loss account) on a hedging instrument (e.g., a derivative) with that of the item being hedged, in the same accounting period.

Hedge accounting doesn’t change the economics of the underlying hedging transaction; it just changes timing: when the time of recognizing the hedge instrument in the firm’s financial statements.



ABC
Accounting is the language of business, everywhere, worldwide. It is the means by which virtually every business communicates information about its operations, irrespective of size, scale, objectives, ...
Watch on Youtube
Remember to read our privacy policy before submission of your comments or any suggestions. Please keep comments relevant, respectful, and as much concise as possible. By commenting you are required to follow our community guidelines.

Comments


    Leave Your Comment

    Your email address will not be published.*