Hedge accounting under IFRS9: what are the opportunities?
While standards under IFRS9 look very similar to its predecessor IAS39 when hedge accounting is concerned, there are opportunities. CT looks at what treasurers can extract.
The hedging component of IFRS 9 – the new accounting standard for financial instruments that came into effect at the beginning of the year – is intended to provide a better link between a corporation’s risk management strategy, its reasons for hedging and the impact of hedging on its financial statements.
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