IFRS 9 Hedge accounting example: should you do it and how?

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  • Опубліковано 20 січ 2025

КОМЕНТАРІ • 9

  • @RolfDaniel
    @RolfDaniel 7 місяців тому +1

    Thanks! You’ve given more structure to the thing I recently began arriving at.

  • @puiyucheng9866
    @puiyucheng9866 5 місяців тому

    Can an effective hedged item be qualified as hedging instrument of another hedged item?

  • @WaseemAhmad-ux1nz
    @WaseemAhmad-ux1nz 7 місяців тому +1

    Excellent video 👌

    • @CPDbox
      @CPDbox  7 місяців тому +1

      Thank you 👍

  • @ianh2674
    @ianh2674 7 місяців тому

    Very good video. Silvia. Thanks for

  • @pcaso
    @pcaso 2 місяці тому +1

    Good and clear explanation

  • @mystory1507
    @mystory1507 6 місяців тому

    Better❤

  • @تركيالتركي-ت1ش
    @تركيالتركي-ت1ش 3 місяці тому

    How did you debit and credit the same bank account, can you please explain 😅

    • @CPDbox
      @CPDbox  3 місяці тому +1

      I think I explained it clearly in the video, but once again: This is accounting with gross settlement with the bank, where actually the company PAYS 11 mil. USD and RECEIVES 10 mil. EUR. Yes, sometimes it can go through the same bank account, sometimes the bank accounts are two, and sometimes the settlement is on a net basis - meaning that the bank and the company clear the mutual balance and settle just the difference in one net payment. I hope this explanation is now clear.