ANALYSIS: Hedge Accounting Under IFRS 9 Friend or Foe?
It may be time to start investigating the opportunities that IFRS 9 could offer, writes Rodgers Mavhiki Whenever IFRS 9 Financial Instruments is mentioned, impairment is the first word that comes to mind. People generally view IFRS 9 as daunting, but every cloud has a silver lining. In particular the IFRS 9 principles relating to…