+18 Accounting Hedging References
+18 Accounting Hedging References . The unit of account in asc 815 is generally the individual derivative. Hedging is the balance that supports any type of investment. Ias 39 hedge accounting from www.slideshare.net Hedge accounting is a method of accounting where entries for the ownership of a security and the opposing hedge are treated as one. This accounting applies to anything being hedged, such as foreign exchange positions, cash flows, and interest rates. There are also specific qualifying criteria based on the type of hedge and the type of risk (s) being hedged.