Transcription of IFRS 9: THE NEW RULES FOR HEDGE ACCOUNTING …
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IFRS 9: THE NEW RULES FOR HEDGE ACCOUNTING …
ACRN Journal of Finance and Risk Perspectives Vol. 3, Issue 3, November 2014, p. 53 66. ISSN 2305-7394. IFRS 9: THE NEW RULES FOR HEDGE ACCOUNTING . FROM THE RISK management 'S PERSPECTIVE. Thomas Bernhardt1, Daniel Erlinger1, Lukas Unterrainer1. 1. University of Applied Sciences, Upper Austria, Master Degree Course Controlling, ACCOUNTING and Financial management . Abstract: HEDGE ACCOUNTING RULES of IFRS ensure that earnings and expenses regarding hedging relationships are accounted simultaneously. These RULES should avoid an economically not justifiable increase in earnings volatility through hedging relationship.
IFRS 9: THE NEW RULES FOR HEDGE ACCOUNTING FROM THE RISK MANAGEMENT’S PERSPECTIVE 54 qualify for hedge accounting. Therefore hedging strategies of business entities are usually
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