South Africa

Details

  • Service: Audit
  • Industry: Financial Services
  • Type: Regulatory update
  • Date: 2013/11/25

Hedge accounting moves closer to risk management 

On 19 November 2013, the IASB issued a new general hedge accounting standard – part of IFRS 9 Financial Instruments (2013) – which will align hedge accounting more closely with risk management.

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