IASB has change of heart on hedge accounting


Corporate treasurers received an early Christmas present this morning, with the publication of proposed new rules on hedge accounting that should reduce the distorting impact hedging can have on financial results.

The proposals are the third and final instalment of International Financial Reporting Standard (IFRS) 9 - the new requirement for financial instruments being developed by the International Accounting Standards Board (IASB) in an attempt to tackle some of the problems exposed by the

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