IFRS 9 Hedge accounting example: should you do it and how?

[@RolfDaniel]

Thanks! You’ve given more structure to the thing I recently began arriving at.

[@ianh2674]

Very good video. Silvia. Thanks for

[@WaseemAhmad-ux1nz]

Excellent video 👌

[@CPDbox]

Thank you 👍

[@pcaso]

Good and clear explanation

[@puiyucheng9866]

Can an effective hedged item be qualified as hedging instrument of another hedged item?

[@mystory1507]

Better❤

[@تركيالتركي-ت1ش]

How did you debit and credit the same bank account, can you please explain 😅

[@CPDbox]

I think I explained it clearly in the video, but once again: This is accounting with gross settlement with the bank, where actually the company PAYS 11 mil. USD and RECEIVES 10 mil. EUR. Yes, sometimes it can go through the same bank account, sometimes the bank accounts are two, and sometimes the settlement is on a net basis - meaning that the bank and the company clear the mutual balance and settle just the difference in one net payment. I hope this explanation is now clear.