- This topic has 5 replies, 2 voices, and was last updated 4 years ago by
.
- Posts
Dear sir there are 2 teachers that are giving lectures in SBR
The new teacher i guess not chris barlow
Detailed in his lecture that we do not have to do anything related to recycling through profit or loss account, but in the cash flow hedge lectures there chris barlow has been teaching us those (old recordings)
So i just wanna ask again that should we ignore the recycling part cause its causing a bit of confusionCash flow hedge
Gain or loss recognised in OCI IS later recycled to P&L.
Which is the other lecture on cash flow hedge accounting – I thought we have the Chris one!
Plan to buy inventory from French company NEXT YEAR , settlement in euro
Enter $/euro derivative – gains or losses on derivative go to OCI THIS YEAR
NEXT YEAR when you actually buy the inventory, the OCI gain or loss will be recycled to P&L
(PS My name is Steve not sir – until I am knighted by the Queen)
- The topic ‘Cash flow hedge accounting’ is closed to new replies.