Hedge designation, effectiveness testing and documentation built to hold up under audit — so a well-built economic hedge doesn't create a P&L problem of its own.
A well-structured economic hedge can still cause P&L volatility if the accounting isn't designed correctly at the outset. We build the designation and documentation to prevent that.
Formal hedge documentation at inception, covering the risk management objective, the hedged item, and the hedging instrument — exactly as IFRS 9 requires.
A prospective and retrospective testing methodology appropriate to your hedge, not a generic spreadsheet template.
Periodic effectiveness assessments, journal entries, and disclosure support maintained throughout the life of the hedge.
We work directly with your external auditors at year-end so the hedge accounting isn't a surprise or a scramble.