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FV Hedge

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › FV Hedge

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by AvatarStephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • May 26, 2021 at 6:00 am #621778
    AvatarNoah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    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?

    May 26, 2021 at 5:09 pm #621843
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    Debt instrument – all to P&L
    Equity instrument (only) – all to OCI

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