Interplay between the economic and accounting impact of new International Financial Reporting Standards (IFRS 17 Insurance Contracts and IFRS 9 Financial Instruments) is challenging the asset and ...
KENNETT SQUARE, Pa.--(BUSINESS WIRE)--Today, the Financial Accounting Standards Board (FASB) issued guidance on hedge accounting that will better align accounting with the economics of strategies used ...
For public companies with a December 31, 2018, fiscal year-end, new hedge accounting rules will become effective on January 1, 2019. The FASB issued the new hedge accounting guidance on August 28, ...
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