BUSINESS AND COMPETITION|accounting · FINANCE
- cuntasaíocht fálaithe Reference "Rialachán Cur Chun Feidhme (AE) 2022/1994 lena leasaítear na caighdeáin theicniúla cur chun feidhme a leagtar síos i Rialachán Cur Chun Feidhme (AE) 2021/451"
- ga
- Context 'I gcás suíomhanna atá faoi réir cuntasaíocht fálaithe faoin gcreat cuntasaíochta is infheidhme, dearbhluach na sócmhainní agus na ndliteanas ar luach cóir a eisiadh i gcomhréir le tionchar an athraithe luachála ábhartha ar chaipiteal Gnáthchothromas Leibhéal 1 i gcomhréir le hAirteagal 4(2) de Rialachán Tarmligthe (AE) 2016/101.' Reference "Rialachán Cur Chun Feidhme (AE) 2022/1994 lena leasaítear na caighdeáin theicniúla cur chun feidhme a leagtar síos i Rialachán Cur Chun Feidhme (AE) 2021/451"
- Bilanzierung von Sicherungsgeschäften
- de
- Definition Abbildung in der Bilanz und der Ergebnisrechnung von Maßnahmen zur Risikoverringerung durch Kombination negativ korrelierter Einzelpositionen Reference "Terminologiedienst Fidacta - Wirtschaftsprüfer (WP) und Chartered Certified Accountant (FCCA) basierend auf Gabler Wirtschaftslexikon Online, „Hedging“, https://wirtschaftslexikon.gabler.de/definition/hedging-33310 (26.7.2018)"
- hedge accounting
- en
- Definition accounting practice that involves offsetting changes in the fair value of an exposure with changes in the fair value of a paired hedge in order to reduce the risk of losses by taking on an offsetting position in relation to the exposure and recognising the value of both the exposure and the opposing hedge in the same accounting period Reference "Council-DA based on:Accounting Tools, Hedge accounting definition, October 2023 (9.1.2024) andPwC, Practical guide General hedge accounting, 2.1. What is hedge accounting, November 2016 (9.1.2024)"
- Comment According to IFRS 9, a hedged item can be a recognised asset or liability, an unrecognised firm commitment, a highly probable forecast transaction or a net investment in a foreign operation, and must be reliably measurable. IFRS 9 lists three types of hedging relationships:Fair value hedge: a hedge of the exposure to changes in fair value of a recognised asset or liability or an unrecognised firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or lossCash flow hedge: a hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with all, or a component of, a recognised asset or liability (such as all or some future interest payments on variable-rate debt) or a highly probable forecast transaction, and could affect profit or lossHedge of a net investment in a foreign operation (foreign currency hedge), including a hedge of a monetary item that is accounted for as part of the net investment