International progress : reflections of General Hedge Accounting Standards
Hao, Gloria; Rainsbury, Liz; Wang, Shouhai
Date
2016-11-22Citation:
Hao, X., Rainsbury, L., Wang, S. (2016, November). International Progress: Reflections of General Hedge Accounting Standards. Paper presented at Auckland Region Accounting (ARA) Conference, Auckland University of Technology (AUT).Permanent link to Research Bank record:
https://hdl.handle.net/10652/3738Abstract
Objectives:
Problems with IAS 39
IFRS 9 Improvements
Issues with IFRS 9
Challenges posed by IFRS 9 in China
Recommendations for Improving Hedge Accounting in China