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Darrel Scott

IASB Member
2 September 2011
Article

Hedge Accounting – the Dark Science

Hedge Accounting – the Dark Science by Darrel Scott, IASB Member On the face of it, it seems odd that a practice utilised by so few companies other than financial institutions, and usually for something as mundane as risk management, should enjoy the attention that is accorded to hedging. However, a little thought quickly reveals […]