This 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:
Faculties Online subscriber
As a member of Faculties Online you gain access to seven faculties' and three communities’ online resources. Do business with confidence and support your development by taking advantage of our cutting edge technical information on a wide range of topics.
Technical updates on the latest in key developments, legislation, trends and practical advice.
Access to online training and a range of seminars and webinars to help you maintain and develop your skills.
With several new IFRSs and a new UK GAAP regime in the pipeline, keeping up-to-date has never been more of a challenge. Being a Financial Reporting Faculty member can save you time and keep you on the path to success.
Free access to Company Reporting's CR Service and unlimited access to the IASB's eIFRS service (normally £218 pa).
The full benefit of our bespoke UK GAAP and IFRS standards trackers.