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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › hedging
Is hedging and derivative an important chapter for sbr will we get full 25 marls question for it
Unlikely to be 25 marks!
Learn definition of derivative , FV hedge and CF hedge and the basic accounting.
FV hedge – everything to P&L (usually)
CF hedge – everything to OCI (recycle to P&L later)
You probably notice that there aren’t any massive questions in your kit.
