IG13D Paragraph 24B of IFRS 7 requires that an entity discloses amounts related to items designated as hedged items in a tabular format. The following example illustrates how that information might be disclosed. Carrying amount of the Accumulated amount of fair Line item in Change in Cash flow hedged item value hedge adjustments on the value used hedge the hedged item included in statement of for reserve the carrying amount of the financial calculating hedged item position in hedge which the Assets Liabilities Assets Liabilities hedged item for 20X1 is included Cash flow hedges Commodity price risk - Forecast sales - Discontinued hedges (forecast n/a n/a n/a n/a n/a xx xx sales) n/a n/a n/a n/a n/a n/a xx Fair value hedges Interest rate risk - Loan payable - Discontinued hedges (Loan xx xx Line item XX xx n/a – – payable) xx xx Line item XX n/a n/a – – Foreign exchange risk - Firm commitment xx xx xx xx Line item XX xx n/a IG13E Paragraph 24C of IFRS 7 requires that an entity discloses amounts that have affected the statement of comprehensive income as a result of applying hedge accounting in a tabular format. The following example illustrates how that information might be disclosed.
IG13D Paragraph 24B of IFRS 7 requires that an entity discloses amounts related to items designated as hedged items in a tabular format. The following example illustrates how that information might be disclosed. Carrying amount of the hedged item Accumulated amount of fair value hedge adjustments on the hedged item included in the carrying amount of the hedged item Line item in the statement of financial position in which the hedged item is included Change in value used for calculating hedge for 20X1 Cash flow hedge reserve Assets Liabilities Assets Liabilities Cash flow hedges Commodity price risk - Forecast sales - Discontinued hedges (forecast sales) n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a xx n/a xx xx Fair value hedges Interest rate risk - Loan payable - Discontinued hedges (Loan payable) – – xx xx – – xx xx Line item XX Line item XX xx n/a n/a n/a Foreign exchange risk - Firm commitment xx xx xx xx Line item XX xx n/a IG13E Paragraph 24C of IFRS 7 requires that an entity discloses amounts that have affected the statement of comprehensive income as a result of applying hedge accounting in a tabular format. The following example illustrates how that information might be disclosed.
78218_IFRS_9_FI_Hedge_Accounting_IG_FINAL.docx