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Deloitte IFRS podcast – IASB's draft IFRS on general hedge accounting

07 Sep 2012

In this podcast, Andrew Spooner, lead global IFRS financial instruments partner, and Kush Patel, director in the UK IFRS Centre of Excellence, discuss the changes introduced in the staff draft of the hedge accounting section of IFRS 9 and how they compare to the previous exposure draft as well as provide insight into the likely effect they will have in practice.