Glossaire
Naviguez dans le monde complexe de la gestion des devises grâce à notre dictionnaire complet de termes et de définitions financiers.
Fair Value Hedge
Under Hedge Accounting, a fair value hedge is a hedge of the exposure to changes in the fair value of a recognized asset or liability or unrecognized firm commitment, attributable to a particular risk and could affect profit or loss. (The other main type of hedge is the Cash Flow hedge).