ICAEW.com works better with JavaScript enabled.

This is exclusive content

Hedge accounting under FRS 102

Technical helpsheet issued to help ICAEW members to understand aspects of hedge accounting under FRS 102.

Issued: December 2015
Last reviewed: August 2019

Hedge accounting is not mandatory under FRS 102, however where the conditions are met, an entity may choose to apply it. Hedge accounting is a complex area, however, and specialist valuers are often required to assist in determining fair values or calculating the effectiveness of hedging relationships.