IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
Bound Volume Taxonomy Viewer Download Statistic Documentation

[832400] Notes - Hedge accounting

Disclosure of hedge accounting [explanatory]	[explanatory]
Description of type of hedge	[string]
Description of financial instruments designated as hedging instrument	[string]
Description of nature of risks being hedged	[string]
Financial instruments designated as hedging instruments, at fair value	X
Disclosure of cash flow hedges	[explanatory]
Description of periods when cash flows expected to occur	[string]
Description of periods when cash flows affect profit or loss	[string]
Description of forecast transaction hedge accounting previously used but no longer expected to occur	[string]
Description of amount removed from equity and included in initial cost of hedged highly probable forecast transaction	[string]
Fair value hedges
Gains (losses) on hedging instrument	X
Gains (losses) on hedged item attributable to hedged risk	X
Ineffectiveness of hedges
Gains (losses) on ineffectiveness of cash flow hedges recognised in profit or loss	X
Gains (losses) on ineffectiveness of hedges of net investments in foreign operations	X

For information contact: Holger Obst (hobst@iasb.org)