Category: hedge accounting

Hedge accounting

Hedge accounting for Corporates IFRS 13 defines the standards for fair-value measurements of derivatives used in hedge accounting. From 1 jan 2013 fair-value calculations must include Credit Valuation Adjustments (CVA and DVA valuations adjustments) to account for nonperformance risk. IFRS

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hedge effectiveness testing – hedge accounting

What is a hedge effectiveness testing? it’s a numerical test in hedge accounting to determine if hedging financial instrument effectively hedges underlying loan. In case when hedge is effective company can apply “hedge accounting” and would not be obliged to

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