Forex Hedge Accounting Treatment
OANDA’s FXConsulting
for Corporations
10
Types of Hedged Exposures
The types of foreign currency exposures typically fall into the following categories:
Foreign currency cash flows of a recognized asset or liability recorded on the balance sheet
Firm commitments (not recorded on the balance sheet)
Highly probable forecasted foreign currency transactions
Forecasted foreign currency intercompany transactions
Net investments in a foreign operation
The hedging options for most of these hedging exposures are covered below.
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