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A reporting entity may be exposed to a wide range of risks that can adversely impact its business. It may undertake risk management activities, including using derivatives, to reduce the impact of these risks. For certain risk management activities, reporting entities may elect hedge accounting. This chapter provides background on what hedge accounting is and how it works. It also provides examples of some common hedging relationships and describes the general documentation requirements. Finally, the chapter discusses economic hedges that are not designated under ASC 815.
Guidance specific to financial, nonfinancial, and foreign currency hedges are addressed in DH 6, DH 7, and DH 8, respectively. Assessing the effectiveness of hedging relationships is addressed in DH 9.
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