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IASB - hedge accounting
Changes to IFRS 9 Financial Instruments has been published by IASB. The amendments and accompanying guidance relates to changes to general hedge accounting. The draft and guidance is available until early December at which time IASB will finalise the draft and then issue the revised standard. The guidance contains useful examples, questions and answers on implementation and details of amendments to other IFRSs. To view the guidance, please click here
