Respuesta :
A fair value hedge of an asset is a forward contract that may be used.
What is a fair value hedge?
In order to manage an exposure to changes in the fair value of a recognised asset or liability (such as fixed-rate debt) or an unrecognised firm commitment, a fair value hedge is used. A financial asset or liability can be the subject of a fair value hedge, but financial assets and liabilities are more frequently covered by this type of hedge. If a derivative meets the requirements to be considered a fair value hedging instrument, the gain or loss on the portion of the derivative designated as a fair value hedge will still be recorded in earnings as of the date of the determination. However, a reporting entity would also include in earnings, through a basis adjustment to the hedged item, changes in the value of the hedged asset, liability, or firm commitment as a result of the hedged risk.
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