[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-26460-105":59,"doc-detail-26460-en":114},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":106,"head_meta":109,"extra_data":111,"updated_unix":113},105,"en","fair-value-hedge","Fair Value Hedge","","This document provides an overview of Fair Value Hedge accounting under IFRS 9. A fair value hedge is defined as a hedge of exposure to changes in the fair value of a recognized asset or liability, or an unrecognized firm commitment, attributable to a risk that could affect profit or loss (P/L). Examples are given, such as hedging oil held in inventory with an oil forward contract to mitigate the risk of falling oil sales prices, or hedging the fair value change of a company's fixed-rate debt using an interest rate swap. The accounting treatment under IFRS 9 mandates that both the hedging instrument and the hedged item are measured at fair value at the reporting date. Any gain or loss on the hedging instrument, and any loss or gain on the hedged item, will typically be recorded in P/L. However, an exception exists where the hedged item is an investment in equity measured at Fair Value Through Other Comprehensive Income (FVTOCI), in which case the gain or loss is recorded in OCI. The document also includes visual elements, with repeated mentions of \"IFRS 9 FAIR VALUE HEDGE\" and \"ACCOUNTING TREATMENT\" reinforcing the core topic. The imagery comprises abstract geometric shapes in yellow, white, and blue, with a prominent triangular motif on a dark background in the first image, and a solid blue backdrop with a diagonal division and a yellow element on the left in the second. The third image is entirely white. 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