Oanda corporation Revision 5

Additional Complexity 

There are many other complex issues faced by a corporation engaged in foreign exchange hedging. For 

example, the maturity date for a transaction can become an issue—it must be estimated as part of the 

documentation requirements, but transaction dates extending two months past their original estimate 

may no longer qualify for special hedge accounting treatment. 

 

 

 

 

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Forex Hedge Accounting Treatment  

OANDA’s FXConsulting 

 

for Corporations

   

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Disclaimer 

This document offers a high-level overview of some key aspects of forex hedge accounting treatment; 

it does not provide specific advice for any particular company. As always, consult your local 

accounting professional for specific guidance on your company's situation and your applicable 

Generally Accepted Accounting Principles (GAAP). Neither OANDA nor any of its employees accept 

any liability whatsoever for any loss or damage, however caused, arising from the use of this Forex