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A Closer Look — Hedge accounting with financial options and structured derivatives

Published on: Sep 12, 2012

This document provides an analysis of the changes proposed in the IASB's draft of the new hedge accounting requirements. It contains examples contrasting the current IAS 39 requirements with the new proposals.

This publication explores the changes to (1) the accounting of financial options designated as hedging instruments and (2) the hedge effectiveness assessment requirements.

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