This is a method enabling companies to recognize the effects of the hedge instrument in the same line with the covered object, and while this does not appear in accounting, the Mark to Market of the derivative can be reflected in the patrimony.
It aims at aligning accounting with financial risk management in the company.
Consultancy for companies that wish to start doing hedge accounting. We participate in the design of the policy and strategy and make sure the company meets all the requirements the IFRS standard poses.
For companies that already implement hedge accounting, we deliver the documentation required by the IFRS standard to maintain the hedge accounting, such as effectiveness testing, fair value calculation and assignment sheets.