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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FV Hedge
Sir wanted to confirm the following:
If we have a debt instrument that is measured at FVOCI and it is hedged using FV hedge, changes in the FV of hedging instrument and hedged item since inception of the hedge will be taken to OCI right?
Debt instrument – all to P&L
Equity instrument (only) – all to OCI