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The Treasurer's handbook - IFRS 9 hedge accounting reforms: a closer reflection of risk management?

  Helen Shaw, Deloitte |   Free |   The Association of Corporate Treasurers |   Oct 2014 |

This article provides an overview of the key differences between the IAS 39 and IFRS 9 hedge accounting models considering the reflection of, and potential impact on, risk management activities.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Management accounting: Technical: Corporate finance & treasury management: Treasury policies & treasury risk management, Advanced
  • Management accounting: Technical: Risk management & internal control: Risk response & reporting, Advanced