Exposure Draft Hedge Accounting: Challenges or Opportunities?
Exposure Draft Hedge Accounting: Challenges or Opportunities? by Yin Toa Lee, Partner and Financial Services Leader, Ernst & Young, Financial Accounting Advisory Services, Asia Pacific Introduction The International Accounting Standard Board (the Board) completed deliberation in September 2011 to make significant changes to proposals in the Exposure Draft Hedge Accounting (ED) issued in December 2010, […]