Discontinued — last reported Q4 '22

Other

OCI Cash Flow Hedge Before Reclassification and Tax

Accenture OCI Cash Flow Hedge Before Reclassification and Tax increased by 70.3% to -$53.91M in Q2 2026 compared to the prior quarter. Year-over-year, this metric declined by 170.0%, from $77.00M to -$53.91M. Over 4 years (FY 2021 to FY 2025), OCI Cash Flow Hedge Before Reclassification and Tax shows a downward trend with a -0.0% CAGR.

Analysis

StatementIncome Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ1 2018
Last reportedQ4 2022

How to read this metric

Reflects the company's exposure to market risks like currency or interest rate fluctuations and the effectiveness of its hedging program.

Detailed definition

The change in fair value of derivatives designated as cash flow hedges, recorded in other comprehensive income before an...

Peer comparison

Common for multinational companies with significant foreign exchange or commodity price exposure.

Metric ID: is_ibm_oci_cash_flow_hedge_before_reclassification_and_tax

Historical Data

21 periods
 Q2 '21Q3 '21Q4 '21Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26Q2 '26
Value$118.72M$25.36M-$33.11M$39.16M-$37.98M-$33.11M-$59.88M-$32.84M$25.72M-$59.88M$23.61M$73.76M-$47.58M$23.61M$14.60M-$113.62M$77.00M$14.60M-$53.91M-$181.45M-$53.91M
QoQ Change-78.6%-230.5%+218.3%-197.0%+12.8%-80.9%+45.2%+178.3%-332.8%+139.4%+212.4%-164.5%+149.6%-38.2%-878.3%+167.8%-81.0%-469.3%-236.6%+70.3%
YoY Change-132.0%-230.5%-80.9%-183.8%+167.7%-80.9%+139.4%+324.6%-285.0%+139.4%-38.2%-254.0%+261.8%-38.2%-469.3%-59.7%-170.0%
Range-$181.45M$118.72M
CAGR-14.6%
Avg YoY Growth-58.2%
Median YoY Growth-80.9%

Frequently Asked Questions

What is Accenture's oci cash flow hedge before reclassification and tax?
Accenture (ACN) reported oci cash flow hedge before reclassification and tax of -$53.91M in Q2 2026.
How has Accenture's oci cash flow hedge before reclassification and tax changed year-over-year?
Accenture's oci cash flow hedge before reclassification and tax decreased by 170.0% year-over-year, from $77.00M to -$53.91M.
What is the long-term trend for Accenture's oci cash flow hedge before reclassification and tax?
Over 4 years (2021 to 2025), Accenture's oci cash flow hedge before reclassification and tax has grown at a -0.0% compound annual growth rate (CAGR), from $75.95M to -$75.93M.
What does oci cash flow hedge before reclassification and tax mean?
The pre-tax gain or loss on derivatives used to hedge future cash flows.

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