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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 3 years ago by Stephen Widberg.
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  • August 18, 2021 at 1:24 pm #631945
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir if the HEDGING INSTRUMENT is an equity investment measured using FVOCI model then where does gain/loss on hedging instrument and loss/gain on hedged item(measured at FVSPL model) go? SPL?

    i ask this cause my text states that such movement is recorded in SPL, unless the HEDGED ITEM is equity investment measured at FVOCI.

    August 19, 2021 at 8:04 am #632026
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3413
    • ☆☆☆☆☆

    A hedging instrument is a derivative.

    Derivatives are FVPL.

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