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  • Source: Cash flow hedge

    • A cash flow hedge is a hedge of the exposure to the variability of cash flow that:

    is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
    could affect profit or loss (IAS 39, §86b)
    This, essentially, is the accounting definition; for application, see Financial risk management § Corporate finance and Hedge (finance) § Categories of hedgeable risk.


    See also


    Cash flow at risk
    Hedge accounting
    Statement of changes in equity
    Mark-to-market accounting
    Hedge relationship (finance)
    Accumulated other comprehensive income (FAS 130)
    IFRS 7
    IFRS 9
    FASB 133
    IAS 39


    References

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