Finding and developing the right hedging strategy for currency risks is a key task for treasury departments. The type of underlying transaction is always a decisive factor here. For example, it makes a significant difference whether sales prices in the series business can be adjusted within a few months if the exchange rate deteriorates or whether you are tied into a project for many years. However, the strategy must also be reflected in the accounts and here you often come up against restrictions or effects that must be taken into account when developing the strategy. In this forum, we want to discuss various hedging strategies of companies.
We shed light on the influence hedge accounting had on the strategies and how they could ultimately be reflected in the accounts.
