en Cash flow hedge

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A cash flow hedge^[1] is a hedge of the exposure to the variability of cash flow that:

is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
could affect profit or loss (IAS 39, §86b)

References

^ "IAS 39 Financial Instruments: Recognition and Measurement" (PDF). International Accounts Standards Board. Archived from the original (PDF) on 2011-10-16. Retrieved 2023-08-18.

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