IFRS in Focus — Hedge accounting reforms: A closer reflection of risk management
Chinese translation from Deloitte (Taiwan) of IFRS in Focus — Hedge accounting reforms: A closer reflection of risk management, describing the IASB’s amendments to IFRS 9 Financial Instruments to include a new general hedge accounting model, allow early adoption of the treatment of fair value changes due to own credit on liabilities designated at fair value through profit or loss, and remove the 1 January 2015 effective date.
This publication can be downloaded from the Deloitte (Taiwan) website.