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What is Understanding Cash Flow Hedges about?

Cash flow hedges are used to manage variability in cash flows from future transactions, particularly related to variable-interest balance sheet items. Derivatives must be reported at fair value, with gains or losses recognized in earnings unless designated as hedges, in which case their accounting depends on effectiveness. An example illustrates how a company can use a cash flow hedge to offset volatility in interest payments, linking the derivative

Author

Jewelyn Ciocon

Language

EN