Cross-currency flap leaves cloud over IFRS 9

Purely hypothetical

jacqui-drew

At the end of 2012, Martin Friedhoff, an associate director at the International Accounting Standards Board (IASB) who focused on hedge accounting issues, switched jobs – moving to Ernst & Young and relocating to Auckland in New Zealand. It was probably a smart move to put some distance between himself and the world’s main financial centres, because one of his final acts prior to emigrating was to spearhead a controversial staff paper suggesting banks, corporates and other derivatives users had

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