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Ey hedge accounting guide

 

 

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There is extensive accounting guidance for derivatives and hedging. EY: Applying IFRS 9 for non-financial entities (2016); PwC: In depth: AchievingHedge accounting provides an alternative, special way of accounting for such relationships. ASC 815 also provides guidance on how reporting entities determine Latest edition: The KPMG in-depth guide to ASC 815 derivatives and hedge accounting post ASU 2017-12.

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