Page 11 - Microsoft PowerPoint - TBS ACC - IFRS9 - Hedge Accounting - 20181126
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Types of Derivatives and Hedges
Non-hedging Derivative Instruments Hedging Derivative Instruments
Held-for-Trading Fair Value Hedge
Classified as FA/FL at Fair Value Derivatives intended to hedge against
through Profit or Loss (FVPL) the changes in the FAIR VALUE of
(1) an existing asset or liability or
Non-hedging derivatives are included (2) an unrecognized firm commitment.
in the statement of financial position
as either assets or liabilities at their Cash Flow Hedge
fair value measured at the date of the Derivatives intended to hedge against
statement of financial position. the variability of FUTURE CASH
FLOWS associated with
The gains or losses resulting from (1) a highly probable forecast
the changes in the fair value of a transaction or
non-hedging derivative are (2) an existing asset or liability.
recognized in profit or loss.
Hedge of a Net Investment in a
Foreign Operation
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Hedge Accounting
Identification of Hedged Item
Nature of Risk Being Hedged
Identification of Hedging Instrument
20
