Cash flow hedge

Japanese: キャッシュ・フロー・ヘッジ
Last reviewed: October 2, 2026

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A cash flow hedge is a hedging relationship that hedges the variability in the cash flows of a recognized asset or liability, or of a highly probable forecast transaction, and is one of the types of hedge accounting.

It is a classification within hedge accounting under IFRS 9. ASC 815 of US GAAP also has a type of the same name¹.

Notes

IFRS Foundation, "IFRS 9 Financial Instruments"; Financial Accounting Standards Board, "Derivatives and Hedging (Topic 815) No. 2017-12 Targeted Improvements to Accounting for Hedging Activities". ↩

Hedge accounting
Interest rate swap
Cost of hedging
Deferral hedge accounting
Hedge effectiveness

Explained in detail

Hedge Accounting Basics
Hedge Accounting under IFRS 9 and ASC 815

Pages that use this term

Deferral Hedge Accounting under Japanese GAAP
Embedded Derivatives
Japanese GAAP vs IFRS vs US GAAP
Disclosures in the Notes

Notes

Related terms

Explained in detail

Pages that use this term