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Question 3 Company A has 5% fixed rate debt | StudyX Option D: Fair value hedge is correct because it directly addresses the risk of changes in the fair value of the debt due to changes in interest rates The gains or losses from the hedge are recognized in profit or loss, offsetting the changes in OCI from the debt's fair value fluctuations
FAR 4309 Investment in Debt Securities 2 | PDF | Fair Value . . . This document provides information on accounting for investments in debt securities under IFRS 9 It discusses the classification and measurement of debt securities, including the criteria for classifying securities as measured at amortized cost, fair value through profit or loss (FVPL), or fair value through other comprehensive income (FVOCI) It also covers the accounting for initial and subsequent measurement, impairment, reclassification between categories, and effective interest method
8. 2. 2: Fair Value Through OCI Investments (FVOCI); (IFRS only) For FVOCI in equity investments, there is no need for impairment tests because equities are continually re-measured to their fair value based on the readily available market prices and these changes in value are not reported in net income, so impairment testing is not done
3. 2 Fair value hedges - Viewpoint Company A designates this swap as a hedging instrument to hedge the changes in fair value of the hedged item due to changes in the benchmark interest rate which is designated as USD LIBOR
Hedging techniques for interest rate risk - ACCA Global Swaps may be used to hedge against adverse interest rate movements or to achieve a desired balanced between fixed and variable rate debt Interest rate swaps allow both counterparties to benefit from the interest payment exchange by obtaining better borrowing rates than they are offered by a bank
Chapter 41 - Reclassification of Financial Asset: PROBLEM 41 - Scribd The solutions show the application of effective interest rate amortization, recognition of unrealized gains and losses in other comprehensive income or profit and loss, and remeasurement of interest income after reclassification
6. 4 Hedging fixed-rate instruments - Viewpoint Interest Rate Risk: For recognized fixed-rate financial instruments, interest rate risk is the risk of changes in the hedged item’s fair value attributable to changes in the designated benchmark interest rate
Difference Between Fair Value Hedge and Cash Flow Hedge Fair value hedge is a hedge of the exposure to changes in fair value of a recognized asset or liability or unrecognized firm commitment, or a component of any such item, that is attributable to a particular risk and could affect profit or loss