Cash flow hedge (Ofer Abarbanel online library)

cash flow hedge is a hedge of the exposure to the variability of cash flow that

  1. is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
  2. could affect profit or loss (IAS 39, §86b)

This is mostly an accountant’s definition.


Ofer Abarbanel online library