Fair value changes due to hedge accounting

Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)

Variable ID

FV_CHNG_HDG_ACCNTNG

Definition

Changes in the fair value of an instrument, which is a hedged item and measured at amortised cost, that are recognised in the carrying amount due to the application of hedge accounting (IFRS 9.6)

Input layer instructions

To be populated when the derivation rule for carrying amount is used and the value of Accounting classification of instruments is: (i) IFRS: Financial assets at amortised cost; or (ii) IFRS: Cash balances at central banks and other demand deposits

Domain

Monetary

Legal references

  • No legal references provided

Used in cubes

Used in transformations