Published May 13, 2022
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Fair Value Hedge Analytics
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A fair value hedge is a hedge of the exposure to changes (that are attributable to a particular risk) in the fair value of a recognized asset, liability, or unrecognized firm commitment. Changes in fair value of derivatives that do not meet the criteria of one of these three categories of hedges are included in income.
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https://osf.io/preprints/inarxiv/dwz2m/download
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fairValueHedge.pdf
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