instrument de cobertura

Terminologia comptable de les NIIF

• ca
  instrument de cobertura
• es
  instrumento de cobertura
• fr
  instrument de couverture
• en
  hedging instrument
• norma IAS39
• A hedging instrument is a designated derivative or (for a hedge of the risk of changes in foreign currency exchange rates only) a designated non-derivative financial asset or non-derivative financial liability whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item (paragraphs 72–77 and Appendix A paragraphs AG94–AG97 elaborate on the definition of a hedging instrument).