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ACCA P2 Cash flow hedge accounting

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Reader Interactions

Comments

  1. zhangcc says

    June 9, 2018 at 5:29 pm

    Excellent!! It is the first time I understand what is Hedge and its treatment.

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  2. marissawhaul says

    May 21, 2018 at 9:23 pm

    Why are we looking at the treatment with no hedge accounting? Is this an option? I mean could an election be made to not use hedge accounting under IFRS 9?

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    • marissawhaul says

      May 21, 2018 at 9:26 pm

      Ok I think I get why. It’s just to illustrate that the information in the profit and loss statement would not be true and fair without hedge accounting. Mismatch of profit on hedging instrument with hedged item?

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  3. reality002 says

    April 1, 2018 at 11:31 pm

    the same illustration… what if the additional note is “shortly after the reporting date the oranges are brought for $.15m ” how we account for that… currently, we have .05 gain in OCI…

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  4. aynn1987 says

    July 20, 2017 at 8:36 pm

    Thank you so much for a great videos.My question is-
    when you actually purchase goods ,what will be accounting journal for reclassifying gain/loos previousle recognised?

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  5. yazzie17 says

    July 20, 2017 at 7:04 am

    so lost…

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    • P2-D2 says

      July 20, 2017 at 4:25 pm

      If you post any queries on the tutor forum then I can answer them for you.

      Thanks

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  6. joyz says

    May 27, 2017 at 5:48 pm

    Great tuition. Thank you.

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