Hedge accounting
- Japanese
- ヘッジ会計
- Last reviewed
- October 2, 2026
This is a draft, shown for review before publication.
Hedge accounting is an accounting treatment that recognizes the gains and losses on a hedging instrument (such as a derivative) and on the hedged item in the same period. It can be used only for hedging relationships that meet the criteria set by the accounting standards.
Related terms
Explained in detail
Pages that use this term
- How Corporates Use Derivatives
- Amortizing Swaps
- Power
- FVA and MVA
- Mark-to-Market Reporting to Clients
- Accounting Operations
- Trading System Types and Vendor Examples
- CVA and DVA in Accounting
- Deferral Hedge Accounting under Japanese GAAP
- Embedded Derivatives
- Japanese GAAP vs IFRS vs US GAAP
- Disclosures in the Notes
- Taxation of Derivative Gains and Losses