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
Forex Hedge Accounting Treatment
OANDA’s FXConsulting
for Corporations
19
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
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