Until January 2018, the hedge accounting guidance under U.S. GAAP and IFRS was fairly aligned. However, the new International Financial Reporting Standard for financial instruments, IFRS 9, diverges ...
This article was written by Gregory van Droogenbroeck, CFA and Scott J. L. Coulter, CFA, CPA, CA for World Accounting Report. The International Financial Reporting Standard 9, or IFRS 9, represents ...
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