IAS 39 Hedge Accounting

The IAS 39 accounting rules disciplines the representation and the valuation of financial instruments on the balance sheet. A fundamental principle in IAS is that all derivatives are measured at fair value; the IAS 39 principles introduce relevant advances in the hedging instruments accounting ("Hedge Accounting''). This plug-in implements IAS 39 principles in Fairmat allowing the calculation of the prospective and retrospective tests and the straightforward creation of hedge accounting reports for all the financial contracts which can be modelled with Fairmat.