Özet:

The aim of this article is to review the effectiveness testing methodologies. TAS 39 requires hedging strategies must be tested to for effectiveness in order to apply hedge accounting. Effectiveness is the most important aspects of achieving hedge accounting. Hedge effectiveness must be evaluated at the inception of hedge and then monitored at each three months or at least each balance-sheet date. IAS 39 requires two separate tests; a prospective test and a retrospective test but doesn’t provide specific guidance about how effectiveness tests are performed. Enterprises can choose Ratio Analysis, Regression Analysis, and Hypothetical Derivative or Varyans Reduction method for assessing hedge effectiveness. The method of assessing effectiveness must be reasonable and consistent throughout the life of the hedging relationship.

Anahtar Kelimeler: