A cash flow hedge^[1] is a hedge of the exposure to the variability of cash flow that

1. is attributable to a particular risk associated with a recognized asset or liability. Such as all or some future interest payments on variable rate debt or a highly probable forecast transaction and
2. could affect profit or loss (IAS 39, §86b)

This article relies largely or entirely on a single source. (April 2007)

This, essentially, is the accounting definition; for application, see Financial risk management § Corporate finance and Hedge (finance) § Categories of hedgeable risk.

• Cash flow at risk
• Hedge accounting
• Statement of changes in equity
• Mark-to-market accounting
• Hedge relationship (finance)
• Accumulated other comprehensive income (FAS 130)
• IFRS 7
• IFRS 9
• FASB 133
• IAS 39