eficàcia de la cobertura

Terminologia comptable de les NIIF

• ca
  eficàcia de la cobertura
• es
  eficacia de la cobertura
• fr
  efficacité d’une couverture
• en
  hedge effectiveness
• norma IAS39
• Hedge effectiveness is the degree to which changes in the fair value or cash flows of the hedged item that are attributable to a hedged risk are offset by changes in the fair value or cash flows of the hedging instrument.