Abstract:

The coverage accounting equally recognizes the satisfaction over the profit or loss for the fair value changes of hedging instrument and related events that are covered. An enterprise should present all gains or losses ocurred in the financial risk to cover anticipated future transactions, whether those gains or losses have occurred or not in the financial statements. Thus, an identifiable part and can be evaluated separately from the exposure rate to produce an active interest which may be classified as risk covered (such as interest rate risk or without a standard rate of interest of the total exposure rate of a financial instrument covered against risk).