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Australian Accounting Alert on hedge accounting

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25 Jul 2005

Deloitte (Australia) has published (PDF 101k) on Hedge Accounting Using Non-zero Fair Value Derivatives.

The Alert discusses scenarios in which an entity designates an existing derivative into a new hedging relationship. The non-zero fair value of the existing derivative may give rise to unexpected ineffectiveness in the hedging relationship, which may result in the derivative being disqualified from hedge accounting. Links to all past Alerts are Here.

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