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Financial Risk Management enabled by IFRS 9

In November 2012, almost a year after releasing the long-awaited exposure draft (ED) on hedge accounting, the IASB (International Accounting Standards Board) issued a review draft (RD) of the standard on general hedge accounting.

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Bridging the IFRS and US GAAP

Accounting standards for financial instruments

Reformed sets of accounting standards for financial instruments are being proposed by the IASB and the US-based FASB – but are they missing a chance to simplify and converge international accounting standards?

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