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Cash flow hedge : ウィキペディア英語版 | Cash flow hedge
A cash flow hedge 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) This is mostly an accountant's definition. ==See also==
* Hedge accounting * Accumulated other comprehensive income * Statement of changes in equity
抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Cash flow hedge」の詳細全文を読む
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