| 单词 | hedge accounting |
| 释义 | hedge accounting hedge accounting Certain accounting treatments that may be followed when an entity uses financial derivatives to hedge against risk. Their purpose is to offset the extreme movements that may appear in a company’s profit and loss account when a volatile derivative is measured using fair value accounting methods. The Financial Reporting Standard Applicable in the UK and Republic of Ireland (Section 12) limits the availability of such treatments; in general, hedge accounting may only be used with the less complex forms of derivative. UK listed companies should follow International Accounting Standard 39, Financial Instruments: Recognition and Measurement. |
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