Hedge Accounting: An Auditor’s Perspective

Radical changes have been introduced in the hedge accounting framework by the new IFRS accounting standards. In particular, the hedge effectiveness regime has been completely overhauled and replaced by a strong principles-based charter. The relevance of qualitative assessment procedures has, ac...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2019-02-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9603.pdf