IFRS 9 Hedge accounting

Excellent Study IFRS 9 Eligible Hedged items

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(adsbygoogle = window.adsbygoogle || []).push({}); Topics hide IFRS 9 Eligible Hedged items The definition of a Hedged item Risk components of non-financial items Contractually specified risk components Non-contractually specified risk components IFRS 9 Inflation as a risk component The ‘sub-LIBOR issue’ IFRS 9 Hedging groups of net positions IFRS 9 Hedging layers of a group … Read more

Determining a leases discount rate

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Determining a leases discount rate IFRS 16.26 sets out the discount rate requirement as follows: “At the commencement date, a lessee shall measure the lease liability at the present value of the lease payments that are not paid at that date. The lease payments shall be discounted using the interest rate implicit in the lease, … Read more

Measuring ineffectiveness in hedging

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Last update 24/02/2020 Measuring ineffectiveness – Hedge ineffectiveness is typically measured using a dollar-offset basis, i.e., by comparing the cumulative change in fair value of the hedging instrument with that of the hedged item. Therefore, any part of the change in fair value of the hedging instrument that does not offset a corresponding change in … Read more