What is going on with cash flow hedge???

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  • April 18, 2018 at 8:32 pm #1770148
    Anonymous
    Inactive

    Are cash flow hedges still reported as OCI for US GAAP??? I am not seeing that anywhere?

    IFRS does not permit cash flow hedges, right??

    I need some clarity!

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  • April 18, 2018 at 8:57 pm #1770163
    lurker
    Participant

    Where are you getting your info? The effective portion of cash flow hedges is still reported under OCI with US GAAP. Cash flow hedges are permitted in IFRS with special guidance under IFRS 9 (roughly the same as US GAAP).

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