Abstract
Fair Value Hedge Accounting (FVHA) is a tool for financial reporting that allows us to recognize gains and losses as well as revenues and expenses that come from a hedged item and a hedging instrument in the same accounting period. Its use and conditions are described in the International Accounting Standards (IAS 39, [93]) and the FAS 133 for the US. IAS 39 will be replaced by the International Financial Reporting Standard (IFRS) 9 [94] on 1 January 2018.
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© 2015 Roland Lichters, Roland Stamm, Donal Gallagher
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Lichters, R., Stamm, R., Gallagher, D. (2015). Fair Value Hedge Accounting in a Multi-Curve World. In: Modern Derivatives Pricing and Credit Exposure Analysis. Applied Quantitative Finance. Palgrave Macmillan, London. https://doi.org/10.1057/9781137494849_6
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DOI: https://doi.org/10.1057/9781137494849_6
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-137-49483-2
Online ISBN: 978-1-137-49484-9
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