partida coberta

Terminologia comptable de les NIIF

• ca
  partida coberta
• es
  partida cubierta
• fr
  élément couvert
• en
  hedged item
• norma IAS39
• A hedged item is an asset, liability, firm commitment, highly probable forecast transaction or net investment in a foreign operation that (a) exposes the entity to risk of changes in fair value or future cash flows and (b) is designated as being hedged (paragraphs 78–84 and Appendix A paragraphs AG98–AG101 elaborate on the definition of hedged items).