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