Hedge Effectiveness

From Open Risk Manual
Revision as of 18:51, 28 January 2020 by Wiki admin (talk | contribs)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)

Definition

In accounting context, Hedge Effectiveness, denotes the extent to which changes in the Fair Value or the cash flows of the hedging instrument offset changes in the fair value or the cash flows of the hedged item