Leggi la storia di successovisibility and control over cash flows

Glossary

Navigate the complex world of currency management with our comprehensive dictionary of financial terms and definitions.

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).