IASB issues an ‘Investor Perspectives’ article on hedge accounting

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30 Jun, 2014

The International Accounting Standards Board (IASB) has released another edition in its 'Investor Perspectives' series. In this edition, Patricia McConnell (IASB Board member) discusses the benefits of the new hedge accounting model will have on the investor community.

The article provides information on (1) when to apply the new hedge accounting model, (2) the reasoning behind the amendments, and (3) the enhanced disclosure requirements.                    

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