IFRS 第 9 号のヘッジ会計での区分です。米国基準の ASC 815 にも同名の型があります1。

注

  1. 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"。 ↩