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Hedge Accounting [Part 2]: Prospective Testing and the Risk Induced Fair Value
Hedge Accounting [Part 2]: Prospective Testing and the Risk Induced Fair Value

According to IFRS9, the prospective test is, with a few exceptions, to be used for assessing the effectiveness of hedge relationships. In the second of two parts, we present the implementation of the prospective test according to the Risk Induced Fair Value approach as well as its challenges in implementation.

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TopicIvan BalashovHedge, Accounting, HedgeAccounting, Effectivity, Derivative, RIFV, RiskInducedFairValue, IFRS, IAS, IFRS9, IAS39, Prospective Testing, quantitative, Dollar-Offset, prospective