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Hedge accounting

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

  • This topic has 3 replies, 3 voices, and was last updated 8 years ago by mefinyapascal27.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • September 4, 2016 at 8:44 pm #337778
    aadya
    Member
    • Topics: 33
    • Replies: 48
    • ☆☆

    Hi,
    Do we need to do hedge accounting as part of financial instrument? Couldn’t find anything related to that in the notes. is it important?

    September 4, 2016 at 9:19 pm #337790
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    Yes there is currently nothing on hedging in there but it is examinable as part of IFRS 9.

    You could possibly get away without looking at it but it would be a bit of a risk not to.

    Thanks

    September 4, 2016 at 9:21 pm #337792
    aadya
    Member
    • Topics: 33
    • Replies: 48
    • ☆☆

    Alright, I ll have a look at that part.
    Thanks!

    September 10, 2016 at 1:44 pm #339671
    mefinyapascal27
    Member
    • Topics: 4
    • Replies: 6
    • ☆

    Hedge is a derivative financial instruments. It derives its value from underlying assets. example lets say we want ro buy a car for $50000 in 3 months time but we are worried that the price may increase. We can fix the price by entering into a contract with the bank to pay for the car at the price of 51000 if after three months the price has rised to $53000 we madea gain of $2000 but if instead the price go down to 49500 we will loss 500 on the transaction.
    the price of the forward contract is linked tl tje price of the car.

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