标题: fair value vs. cash flow hedge [打印本页] 作者: morebeans 时间: 2011-7-13 16:24 标题: fair value vs. cash flow hedge
Where are realized and unrealized gains/losses realized for both types?作者: wxs1986 时间: 2011-7-13 16:24
Fair Value hedge = in IS
Cash Flow Hedge = in OCI then realized in IS
Subsid Hedge = OCI and remains in OCI作者: b_sea93 时间: 2011-7-13 16:24
realized - income stmnt
unrealized - income stmnt for fair value hedge and equity for cash flow hedge
ineffective portion of hedge recognized in income stmnt for all three hedges作者: Kapie 时间: 2011-7-13 16:24
Schweser sucks all in all. I regret i studied from schweser also i kinda made it up by focusing on EOC for most topics except for alternative/fixed income.作者: smuggycfa 时间: 2011-7-13 16:24
Review IFRS vs. GAAP treatment. Don't forget about ineffective portions of CF hedges, those are recognized in earnings immediately.
