IFRS 9: A Practical View of Hedging
IFRS 9: A Practical View of Hedging by Dipak Khot, Thought Leadership, Global Markets Corporate Services, EMEA and Michael Anthony, Global Head, Thought Leadership, Global Markets Corporate Services, HSBC Fulfilling hedge accounting requirements under IAS 39 has been a major headache for treasurers since it took effect in 2005, often requiring complex hedge designation, documentation […]