Hedging - Cash flow hedge accounting - CIMA F3 lecture

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[@tatianab2439]

Very good teacher. Thank you !

[@Anschutzhammerlitoz]

Nice presentation. At conclusion, does the $0.05mm gain go to the P/L as "gain on futures contract", or is it used to reduce the reported cost of the oranges and eventually get to P/L through a reduced cost of sales? The latter seems more appropriate since the futures contract has been used to lock in a cost of $0.2mm for the oranges.