Unformatted text preview: ent- of- IAS- 39- Financial- Instruments- Recognitio/Impairment/Pages/Financial- Instruments- Impairment- of- Financial- Assets.aspx IFRS 9 Project 3. Phase 3 • Hedge accounting • Finalised its deliberations on the forthcoming hedge accounting requirements in April 2013. • Proceed to draft a Ballot Draft of the new version of IFRS 9, incorporating the ﬁnal version of Chapter 6 Hedge Accounting • Expects to publish this in mid- 2013 • http://www.ifrs.org/current- projects/iasb- projects/ﬁnancial- instruments- a- r...
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This document was uploaded on 02/10/2014.
- Spring '14