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Hedge Accounting

AASB 9 Hedge Accounting Standard - Are You Prepared?

The current strict hedge accounting rules laid out in AASB 139 Financial Instruments: Recognition and Measurement are being replaced by much more practical ‘easier’ rules in the new standard AASB 9 Financial Instruments. These new rules will become mandatory for accounting periods starting on or after 1 January 2018 but Australian companies can early adopt these rules at any time between now and that date.

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