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متابعة

What types of hedges does IFRS 9 recognize?

 

1. Effective hedge and ineffective hedge.

 

2. Cash flow hedge, fair value hedge and hedge of a net investment in a foreign operation.

 

3. Cash flow hedge, fair value hedge and business portfolio hedge.

 

4. Cash flow hedge, fair value hedge and credit risk hedge.

 

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تم إضافة السؤال من قبل Shahbaz Hayder , Group Head of Finance , Sharif Group of Companies
تاريخ النشر: 2016/01/11
Shazia Anees
من قبل Shazia Anees , Assistant Manager Finance , Arham Trading Company

answer no.2----------------------------------

Saurabh Dugar
من قبل Saurabh Dugar , Derivative Trainee , Mansukh Securities and Finance Limited

2. Cash flow hedge, fair value hedge and hedge of a net investment in a foreign operation.

Zehab Osman
من قبل Zehab Osman , Accountant , Aldar Consultancy Co.

1. Effective hedge and ineffective hedge.

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