Hedge Accounting

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Definitions
Fair Value Accounting (FVA)
Fair Value Accounting FVA Market Price Profit and Loss Account Historical-Cost Accounting Derivatives Hedge Accounting International Financial Reporting Standards Banking Crisis 2008 Toxic Assets
A form of accounting in which assets are measured at their current market price, recognizing all changes in value within the profit and loss account, differing from traditional historical-cost accounting by recording unrealized gains.
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Definitions
Hedge Accounting
Hedge Accounting Financial Derivatives Risk Management Profit and Loss Marking to Market Fair Value Accounting Financial Reporting Standards IAS 39
An important accounting practice designed to manage the impact of volatile financial instruments on a company's profit and loss account through the use of financial derivatives to hedge against risk.
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Definitions
Other Comprehensive Income (OCI)
Other Comprehensive Income OCI Financial Reporting Comprehensive Income Gains and Losses Revaluation of Fixed Assets Actuarial Gains and Losses Pension Scheme Presentation Currency Fair Value Hedge Accounting
A detailed explanation of Other Comprehensive Income (OCI), including its types, examples, related terms, and resources for further study.
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