On hedge effectiveness assessment under IFRS 9
IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated wi...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2018-02-01
|
| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9568.pdf
|
| _version_ | 1819148931023503360 |
|---|---|
| author | Jatinder Pal Singh |
| author_facet | Jatinder Pal Singh |
| author_sort | Jatinder Pal Singh |
| collection | DOAJ |
| description | IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated with the upstaged provisions of hedge accounting of IFRS 9 in context of hedge effectiveness requirements envisaged therein. The present article addresses this issue and provides a threadbare analysis of the fundamental model on which the IFRS 9 hedge effectiveness assessment is premised. |
| first_indexed | 2024-12-22T13:53:33Z |
| format | Article |
| id | doaj.art-f588693dda724236b689840d591b636d |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-22T13:53:33Z |
| publishDate | 2018-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-f588693dda724236b689840d591b636d2022-12-21T18:23:37ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012018-02-011614915717010.20869/AUDITF/2018/149/1579568On hedge effectiveness assessment under IFRS 9Jatinder Pal Singh0 Indian Institute of Technology, Roorkee, India IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting. It is necessary for business entities contemplating the use of financial derivatives for hedging purposes to appreciate the nuances associated with the upstaged provisions of hedge accounting of IFRS 9 in context of hedge effectiveness requirements envisaged therein. The present article addresses this issue and provides a threadbare analysis of the fundamental model on which the IFRS 9 hedge effectiveness assessment is premised. http://revista.cafr.ro/temp/Article_9568.pdf IAS 39IFRS 9hedge accountinghedge effectivenessrisk management. |
| spellingShingle | Jatinder Pal Singh On hedge effectiveness assessment under IFRS 9 Audit Financiar IAS 39 IFRS 9 hedge accounting hedge effectiveness risk management. |
| title | On hedge effectiveness assessment under IFRS 9 |
| title_full | On hedge effectiveness assessment under IFRS 9 |
| title_fullStr | On hedge effectiveness assessment under IFRS 9 |
| title_full_unstemmed | On hedge effectiveness assessment under IFRS 9 |
| title_short | On hedge effectiveness assessment under IFRS 9 |
| title_sort | on hedge effectiveness assessment under ifrs 9 |
| topic | IAS 39 IFRS 9 hedge accounting hedge effectiveness risk management. |
| url |
http://revista.cafr.ro/temp/Article_9568.pdf
|
| work_keys_str_mv | AT jatinderpalsingh onhedgeeffectivenessassessmentunderifrs9 |