The coming year will be the time for testing and implementing the processes for new IFRS accounting rules designed to ensure that financial reporting more accurately reflects how companies manage ...
The Financial Accounting Standards Board’s proposed update to its hedge accounting standard could help companies with their risk management, but they will probably need sophisticated hedging expertise ...
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The financial world rarely changes overnight. Yet there are moments when a single regulatory shift forces bankers, investors, and accountants to rethink the foundations of their work. When IFRS 9 came ...
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