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Made in Germany: Das Wirtschafts

Made in Germany: Das Wirtschafts

15. IASB's draft IFRS on general hedge accounting

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Synopsis

Andrew Spooner, lead global IFRS financial instruments partner, and Kush Patel, director in the UK IFRS Centre of Excellence, discuss the changes introduced in this draft and how they compare to the previous exposure draft as well as provide insight into the likely effect they will have in practice.

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