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  2. Hedge accounting - Wikipedia

    en.wikipedia.org/wiki/Hedge_Accounting

    Accounting standards enable hedge accounting for three different designated forex hedges: A cash flow hedge may be designated for a highly probable forecasted transaction, a firm commitment (not recorded on the balance sheet), foreign currency cash flows of a recognized asset or liability, or a forecasted intercompany transaction.

  3. Foreign exchange hedge - Wikipedia

    en.wikipedia.org/wiki/Foreign_exchange_hedge

    The International Accounting Standards IAS 32 and 39 help to give further direction for the proper accounting of derivative financial instruments. IAS 32 defines a “financial instrument” as “any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity”. [ 4 ]

  4. FASB 133 - Wikipedia

    en.wikipedia.org/wiki/FASB_133

    Statements of Financial Accounting Standards No. 133, Accounting for Derivative Instruments and Hedging Activities, commonly known as FAS 133, is an accounting standard issued in June 1998 by the Financial Accounting Standards Board (FASB) that requires companies to measure all assets and liabilities on their balance sheet at “fair value”.

  5. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It addresses the accounting for financial instruments. It contains three main topics: classification and measurement of financial instruments, impairment of financial assets and hedge accounting.

  6. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals or organisations or by law. [1] It emphasizes accountability rather than profitability , and is used by nonprofit organizations and by governments.

  7. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    Upon electing to use hedge accounting, companies must establish a method to evaluate the effectiveness of hedging a derivative, and a method to determine the ineffectiveness of a hedge. [53] The FASB further improved derivative accounting in 2017 with simplification measures included in ASU 2017–12. [54]

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  9. Cash flow hedge - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_hedge

    A cash flow hedge [1] is a hedge of the exposure to the variability of cash flow that: is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and; could affect profit or loss (IAS 39, §86b)