IFRS 9 Hedging – Was it Worth the Wait? (part two)

IFRS 9 Hedging – Was it Worth the Wait? (part two) by Clarette du Plooy, Director, Corporate Treasury Solutions, Kees-Jan de Vries, Director, Capital Markets and Accounting Advisory Services and Aliénor Fromont, Assistant Manager, Capital Markets and Accounting Advisory Services, PwC The IASB issued the hedging chapter of IFRS 9, ‘Financial instruments’, in November 2013. […]

IFRS 9 Hedging – Was it Worth the Wait? (part one)

IFRS 9 Hedging – Was it Worth the Wait? by Clarette du Plooy, Director, Corporate Treasury Solutions and Kees-Jan de Vries, Director, Capital Markets and Accounting Advisory Services, PwC In November 2013, the IASB issued the long-awaited IFRS 9, ‘Financial instruments’, which replaces hedge accounting under IAS 39. The new standard responds to a number […]