(redirected from Cash-Flow Hedge)
CfHConnecting for Health
CfHCowboys from Hell (referring to the band Pantera)
CfHCold Fusion Hosting
CfHComplement Factor H (gene)
CfHCentre for the Humanities (Netherlands)
CfHCubic Feet per Hour
CfHCall for Help (TechTV show)
CfHCenter for Homeless (South Bend, IN)
CfHChemical Fume Hood (laboratories)
CfHChristian Fellowship Hospital (India)
CfHCape Fear Hospital (North Carolina)
CfHClient from Hell
CfHCompany from Hell
CfHCarle Foundation Hospital (Urbana, IL)
CfHComplex Frequency Hopping
CfHCanadian Food for the Hungry
CfHChefs for Humanity (anti-hunger organization)
CfHCash-Flow Hedge
CfHCouncil on Family Health
CfHComité Français d'Hydrogéologie (French: French Committee of Hydrogeology)
CfHConsortium Français de l'Habitation (French: French Consortium of Housing)
CfHCentre de Formation Hôtelière (French: Hospitality Training Center; various locations)
CfHCustomer from Hell
CfHClub Français du Hovawart (French dog club)
CfHCertified Fuel Handler
CfHChet F Harritt School (Santee, CA)
CfHConseil en Facteurs Humains (French: Council on Human Factors)
CfHContingency Forward Headquarters
CfHChristus für Hannover (Christ for Hannover Church)
CfHCampaign for Humanity, Inc.
CfHChristian Family Holiday (UK)
CfHCercle Français d'Hypnose (French: French Hypnosis Circle)
CfHContinu-Forms Holdings (document management company; UK)
CfHCommunauté des Fans de Halo (French: Fans of Halo Community; gaming)
CfHCompagnie Foncière Haussmann (French real estate company)
CfHCentre de Formations Horticoles (French: Horticultural Training Center)
References in periodicals archive ?
Under a cash-flow hedge, the portion of the gain/loss on the hedging instrument that is determined to be an effective hedge (more than matched by the change in value of the hedged cash flow, for instance) is recognised directly in equity, while the ineffective portion is recognised in profit and loss.
The amount of hedge ineffectiveness for accounting recognition is determined by directly comparing the difference between changes in fair values of the hedging derivative and the hedged item in the case of a fair-value hedge and by directly comparing the change in the fair value of the hedging derivative and the change in present value of the cash flows of the hedged item in the case of a cash-flow hedge and determining the extent to which exact offset is not achieved (SFAS No.
133 defines three classes of hedges, fair-value hedges, cash-flow hedges, and foreign-currency hedges.
Exhibit 3 presents an example of cash-flow hedge accounting for a bank's macro-hedge of interest-rate risk.
With the carve-out version of IAS 39, EU banks would not have to apply cash-flow hedge accounting to macro-hedges involving DDLs and would be free to choose fair-value hedge accounting.
Because the carve-out relating to macro-hedging allows, rather than requires, EU companies to opt out of the cash-flow hedge accounting guidance in IAS 39, the potential exists for different companies to apply different hedge accounting treatments.
The authors also provide an introduction to securitization, a hot topic in finance; derivatives (and hedging), with an extensive coverage of swaps; and various examples of both fair-value hedges and cash-flow hedges.