Regression Analysis

Regression Analysis: This method is a statistical technique for determining the validity and the extent of a relationship between an independent and dependent variable. It is a complex measurement technique and requires understanding of statistical assumptions.
Under fair value hedge, the hedging instrument is measured at fair value with changes in the fair value being recognised in the profit and loss account. The hedged item is also adjusted for its fair value changes attributable to the risk being hedged (even if normally it is measured at cost such as loan amount, inventory), and those fair value changes are also recognised in the profit and loss.










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