View ACCA SBR lectures Download SBR notes
Technical Problems
If you can't download lecture notes or have problems with watching lectures please visit the support page>>Donate
If you find OpenTuition study materials useful in your studies, please consider making a donation - it will help us enormously to be able to expand and improve the resources that we offer.
Donate here
Comments
Leave a Reply
You must be logged in to post a comment.
tahzeeb says
February 23, 2019 at 10:58 pmHi Chris,
In the illustration for under hedge, the item had a gain of 1m – but you mentioned to debit Asset only by 0.8m. What happens to the balance of 0.2m?
rondon1989 says
March 24, 2019 at 2:13 pmI don’t think anything is done with the 0.2m until the cash flow happens. When the cash flow occurs, the 1m loss goes to P&L and the 0.8m that was in OCI gets transferred to P&L.
cerebrave says
February 15, 2019 at 3:55 pmHi Chris,
On the hedge accounting effectiveness, which is it applicable to?
If cash flow hedge, will we know the cash flow fv to compare to?
If FV hedge, why we then need to record the instrument’s mtm to oci for the effective part?
I suppose its for cash flow hedge isnt it?
Thanks!
quintusking says
January 20, 2019 at 12:23 pmAm I missing something or are these not in the notes? As with the examples in the previous hedging videos. If they’re not in the notes, why? Not really complaining but I would really like to understand, because it means we need to take extra notes, which is an unnecessary move since you could’ve easily added them in the notes.