Hedge accounting under IFRS 9: an analysis of reforms
Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently. However, it sometimes happens that certain provisions of these standards result in the reporting of enhanced earnings volatility being...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2017-02-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9531.pdf
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