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is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
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could affect profit or loss (IAS 39, §86b)
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This is mostly an accountant’s definition.
Cashflow matching is a process of hedging in which a company or other entity matches its cash outflows (i.e. financial obligations) with its cash inflows.
while
A cash flow hedge is a hedge of the exposure to the variability of cash flow that