Reval: IFRS 9 Hedge Accounting: Time is Running Out for Compliance

IFRS 9: Financial Instruments is replacing International Accounting Standard (IAS) 39: Financial Instruments - Recognition and Measurement. The new standard was issued in its entirety in July 2014 and will come into effect for periods beginning on or after 1 January 2018. With early adoption having taken place in jurisdictions where permitted, finance teams can now take advantage of lessons learnt from early adopters. Additionally, they can use an IFRS 9 compliance project as an opportunity to

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