Exchange Currency

fair value hedge

A derivative instrument to balance out risk in other investments, to offset potential losses in the fair value of primary assets, liabilities or other investments. They are recorded in earnings, with the total value and significance being directly linked to the primary asset holdings.

Related information about fair value hedge:
  1. Differences Between Cash Flow Hedges & Fair Value Hedges - Wiki ...
    A fair value hedge is a hedge against an asset with a fixed value that changes according to supply and demand. For example, an investor may choose to ...
     
  2. What is fair value hedge? definition and meaning
    Definition of fair value hedge: A derivative instrument to balance out risk in other investments, to offset potential losses in the fair value of primary assets, ...
     
  3. Foreign exchange hedge - Wikipedia, the free encyclopedia
    3.1 Under IFRS; 3.2 Cash Flow Hedge Example; 3.3 Fair Value Hedge Example; 3.4 Under US GAAP. 4 Do companies hedge? 5 See also; 6 References ...
     
  4. Derivative instruments and hedging activities - Ernst & Young
    qualifying fair value hedge relationships . ..... Fair value hedge of a firm commitment using a forward ... Fair value hedge of fixed-rate debt using an interest rate ...
     
  5. DerivActiv.com - ASC 815 Fair Value Hedge Requirements
    A fair value hedge can generally be described as a hedge that “unlocks a rate or cash flow.” Changes in the fair value of the derivative flow through earnings but ...
     
  6. Summary of Statement No. 133 - Financial Accounting Standards ...
    The accounting for a fair value hedge described above applies to a derivative ... In a fair value hedge, the changes in the fair value of the hedged item ...
     
  7. What Is a Fair Value Hedge?
    A fair value hedge is a type of financial strategy that involves using a financial product, usually a derivative, to hedge against risk from price changes in an asset .
     
  8. Fair value hedge accounting, Fair value accounting, Fair value ...
    Kawaller & Company provides services including fair value accounting and cash flow hedging.