The contents:
00:00 Introduction
00:26 Illustration of hedging with foreign currency forward
01:55 What is hedge accounting?
03:00 Types of hedges
03:22 Cash flow hedge
04:41 Example: accounting for derivative when NO hedge accounting is applied
08:52 Example: accounting for derivative with cash flow hedge
10:50 Comparing: with or without hedge accounting? Why to do it?
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