[Anonymous]

I understand J/Es related to hedging, but for some reason, I just can’t differentiate between FV hedge & CF hedge & Foreign Net Investment hedge?

Anyone have a trick that can help me? So far, all I’ve got is…if the hedging involves purchase commitments, it’s most likely FV hedge. I don’t think that’s enough…anything else?

I actually understand this topic, and wouldn’t like to lose points on this…help!!! Thank you:!)

[forever4]

FV hedge is for changing in value of recorded ass/liab or recognized firm commitment!

Cash hedge is for changing value in cashflow of recognized ass or a forecasted transaction!

FAR 5/14 88 PASSED!
REG 7/13 74 :((((((((....! I cant believe it!!!! I studied so hard...
REG retake 11/29 -> 89!!!!!!!!!!!!!!!!!!!
BEC 10/11/12 -> 84!!!!!!!!!!!!!
AUD 10/25/12 -> 95!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!

I'm DONE! OMG 8 months of hard work.

I SHALL PASS. BECAUSE IT'S ME, SO EVERYTHING WILL BE OK!

[calicpa]

Can a firm commitment use either fair value hedge or cash flow hedge? (as stated in cpaexcel)

or only fair value hedge? (as I read in other posts)

BEC - 84, 4/6/13
AUD - 77, 5/28/13
REG - 83, 4/12/14
FAR - 83, 10/3/13

Ethics - 90% 4/24/13

150 unit education requirement met!
Work experience met!

[Author]

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