Hedging or de-hedging, that is the question…
Simply Treasury
JUNE 3, 2021
Many companies hedge on a budgetary basis and qualify hedges of future cash flows by applying the so-called "cash-flow hedge" method under IFRS 9 (ex-IAS 39). frozen into equity item) must remain in equity until such time as this cash flow occurs / materializes and affects profit or loss. "Cash-Flow Hedge (CFH) Method applied.
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