Achieving hedge accounting in practice under IFRS 9

December 2017

This publication answers the questions that are asked most often by corporates applying IFRS 9's hedge accounting rules for a range of hedging strategies commonly used in practice. As entities work through the detail of the standard, they have found it more challenging and complex than they initially expected. This guide can help navigate the complexity and show entities how to achieve hedge accounting in a wide range of situations, with worked examples and helpful tips too.

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Ian Farrar

China and Hong Kong Corporate Treasury Leader, PwC Hong Kong

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