首页 | 学习中心 | 注册 登录
返回列表 发帖
morebeans

Rank: 2

UID
223354 
帖子
192 
主题
39 
注册时间
2011-7-11 
最后登录
2016-4-19 
1# 跳转到 » 倒序看帖
打印
tT
发表于 2011-7-13 16:24 | 只看该作者

fair value vs. cash flow hedge

Where are realized and unrealized gains/losses realized for both types?
收藏 分享

wxs1986

Rank: 2

UID
217987 
帖子
284 
主题
142 
注册时间
2011-5-25 
最后登录
2012-9-12 
2#
发表于 2011-7-13 16:24 | 只看该作者
Fair Value hedge = in IS

Cash Flow Hedge = in OCI then realized in IS

Subsid Hedge = OCI and remains in OCI

TOP

b_sea93

Rank: 2

UID
223427 
帖子
239 
主题
8 
注册时间
2011-7-11 
最后登录
2014-8-7 
3#
发表于 2011-7-13 16:24 | 只看该作者
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

TOP

Kapie

UID
223384 
帖子
638 
主题
62 
注册时间
2011-7-11 
最后登录
2014-8-6 
4#
发表于 2011-7-13 16:24 | 只看该作者
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.

TOP

smuggycfa

Rank: 2

UID
223462 
帖子
349 
主题
14 
注册时间
2011-7-11 
最后登录
2014-8-6 
5#
发表于 2011-7-13 16:24 | 只看该作者
Review IFRS vs. GAAP treatment. Don't forget about ineffective portions of CF hedges, those are recognized in earnings immediately.

TOP

返回列表