Payables and Cash Management - EBS (MOSC)

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R12 HEDGE EFFECTIVENESS ASSESSMENT

edited Aug 20, 2021 7:35AM in Payables and Cash Management - EBS (MOSC) 1 commentAnswered ✓

Hello

According IAS 39 the changes to the presentation of fair value hedges. The hedged item would no longer be adjusted for changes in fair value attributable to the hedged risk. Instead, those fair value changes would be presented as a separate line item in the balance sheet. The other side of that entry as well as the fair value changes of the hedging instrument would be presented in OCI on a gross basis. Any ineffectiveness is then reported in profit or loss. This is so the results of all hedge accounting are reflected in the same statement (OCI). The purpose

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