Ali Shan CPA Canada

Achieving Hedge Accounting in Practice- PwC In Depth IFRS 9 Guide

Hedge accounting under IFRS 9 is more attractive than under IAS 39. And it may be easier to comply with the requirements although ‘easier’ is a relative term. Hedge accounting is still optional but a wider range of instruments qualify as hedging instruments, effectiveness testing is simplified and more things can be hedged.

This in depth publication by PwC answers the questions which are asked most by corporates applying IFRS 9 Hedge Accounting Rules.

Download PwC Publication from Here.