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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）』
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