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PwC
application/pdf
2016-11-07T08:45:26.717-06:00
More companies may be able to use hedge accounting under IFRS 9. More instruments can be used to hedge portions can be hedged in some circumstances and effectiveness testing requirements have been eased. Designation and documentation requirements remain in place. Practical guide from PwC.
Ifrs
ifrs 9
hedging
cash flow hedge
fair value hedge
hedge effectiveness
Hedge accounting under IFRS 9, now aligned with risk management activities
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2016-11-03T12:22:28.709-05:00
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