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CfHCercle Français d'Hypnose (French: French Hypnosis Circle)
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CfHCompagnie Foncière Haussmann (French real estate company)
CfHCentre de Formations Horticoles (French: Horticultural Training Center)
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References in periodicals archive ?
(5.) 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.
The description should distinguish between fair value hedges, cash-flow hedges, or hedges of the foreign-currency exposure of a net investment in a foreign operation.
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.