Hedge Documentation

Essentials in a hedge documentation

by R. Venkata Subramani on July 8, 2010

At inception formal designation and documentation of

  • Hedging relationship
  • Entity’s risk management objective
  • Strategy for undertaking the hedge
  • Identification of hedging instrument
  • Identification of hedged item
  • Nature of risk being hedged
  • Method of assessing the hedge instrument’s effectiveness

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Welcome to Hedge Accounting resources

by R. Venkata Subramani on June 15, 2010

Welcome to the resources for hedge accounting. Please do participate in this web site that provides all the necessary materials for hedge accounting – both under IFRS as well as US Gaap. Other country specific hedge accounting information will also be provided here from time to time.

Happy reading!

For Hedge Accounting

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