Definicja effectiveness test

A test of the effectiveness of a hedge relationship in accordance with IAS 39. Effectiveness test methods can be divided into retrospective methods and prospective methods. Retrospective methods use the value changes that have occurred since the inception of the hedge to test the effectiveness of the hedge. (IAS do not specify whether the change during the last reporting period or the overall change since the start of the hedge relationship should be used). Prospective methods use potential future value changes to test the effectiveness of the hedge.