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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from opentuition.com so weve gone through and covered the quite complex aspect of cash flow hedging hopefully youve got an idea about how hedging and hedge accounting works okay thats the key bit you first of all need to understand what hedging is and then the accounting and the accounting on your cash flow hedges quite tricky wasnt it okay if youre still struggling dont start listening to me now talk about fair value hedges id make sure that youre happy with the other area first before looking at this i think it would just add too much uh to your understanding it might make things that little bit more difficult to understand uh if youre happy with it lets carry on you know weve gone through and looked at cash flow hedges yet youre happy with the concept of what a cash flow hedges its when we have the risk of the changes in future cash flows usually to do with the pur
