IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39)
6 | IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39) | November 2013 What does the new hedge accounting model achieve? The new hedge accounting model enables companies to better refl ect their risk ......