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Ineffective portion of cash flow hedge

This topic has 3 replies, 2 voices, and was last updated 1 year ago by Stephen Widberg.

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May 31, 2023 at 4:36 pm #685628
boiledalien
Participant
- Topics: 12
- Replies: 7
Good evening sir,
the ineffective portion of a cash flow goes to oci and then is later reclassified to P&L. Let’s say its 2m in OCI in 20X2, and in 20X3 1m gets reclassified to P&L. What happens to the remaining 1m? Does it stay in OCI for the coming years?
June 1, 2023 at 7:19 am #685762
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3392
Effective portion to OCI then recycled to P&L
Ineffective portion to P&L
This is a very technical point 🙂 Don’t forget that the exam will be straightforward.
June 2, 2023 at 9:03 am #685880
boiledalien
Participant
- Topics: 12
- Replies: 7
okay sir. noted. thank you.
June 2, 2023 at 9:08 pm #685912
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3392
🙂
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