This updated factsheet outlines the hedge accounting requirements of IFRS 9 Financial Instruments, comparing them with those of IAS 39. It also contains practical tips to help with implementation.
Continue reading
This content is not freely available. To access '' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Business and Finance Professional
An internationally recognised designation and professional status from ICAEW.
Corporate Reporting Faculty
Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..