In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...
The relation between a hedged item and a hedging instrument. Under hedge accounting, a hedged item exposes the entity to...
An item that is designated as being hedged such as assets, liabilities, commitments, investments in a foreign operation or highly...
In relation to a hedging instrument/ hedged item and corresponding accounting treatment, it describes the situation where the cumulative change...
A designated financial instrument whose fair value or related cash flows are meant to offset changes in the fair value...
Also, memorandum account; an account that has no accounting function, but rather is an information account that is used for...
An accounting entry that gives rise to no debit and credit effects and is made for the sole purpose of...
An accounting entry that gives rise to no debit and credit effects and is made for the sole purpose of...
An account that has no accounting function, but rather is an information account that is used for clarification and explanation...
A document or a note (typically, an explanatory note) that is created to ensure that transactions or notes pertaining to...