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soverby

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tT
发表于 2011-7-11 20:03 | 只看该作者

FRA 3 - Derivatives Hedging Accounting Rule

accounting, effective, allocated
I'm confused.. can someone help me out on this one because i am not understanding the syntax with some of the study guide readings, and even with the CFAI reading.

With the accounting rule for derivatives hedging as it relates to the variability of the cash flows for future transactions..

is the ineffective or effective portion of the hedge allocated to OCI and I/S?

i read the ineffective portion should be allocated to i/s and effective portion should be alloc to OCI.. but i think it should be the other way around, no?

 

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luda002

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发表于 2011-7-11 20:03 | 只看该作者
I believe it is the ineffective portion.

you were trying to hedge your loss. So the effective portion was efficiently hedged.

what was not, is a "real" gain or loss, should hit the income statement.

what was effective - goes to the OCI.

(Someone correct me, Smiley or someone else) - is the above right for all kinds of hedging? Fair Value Hedge, Cash flow Hedge and the Forex Hedge?

CP

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BelalM

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发表于 2011-7-11 20:03 | 只看该作者
fair value hedge might be right on I/S, even the effective portion, the others go through OCI, we know with forex similar to all-current method

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