In the income statement (profit and loss/ PnL) it describes income and expenditure (expenses) before taxes; it is said that...

A hedge that aims to mitigate the risks associated with future cash flows (e.g., the risk of change in foreign...

A hedge that accounts for the changes in the fair value of a recognized asset or liability or that of...

A special accounting treatment (measurement/ recognition, etc.) that is applied to match the timing of profit or loss recognition (profit...

A type of hedge that is created for an accounting purpose, rather than for pure risk management purposes. It aims...