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Hedge accounting: What's the problem with IASC standards?

✍ Scribed by Francisco Gabriel Hernández Hernández

Publisher
John Wiley and Sons
Year
2003
Tongue
English
Weight
101 KB
Volume
14
Category
Article
ISSN
1044-8136

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✦ Synopsis

Abstract

The International Accounting Standards Committee (IASC) requires companies use IAS 39 and IAS 32 in
accounting for financial instruments and hedging activities. But this causes problems, says the author. Instead,
he offers an alternative approach. © 2003 Wiley Periodicals, Inc.

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