International progress : reflections of General Hedge Accounting Standards

Hao, Gloria; Rainsbury, Liz; Wang, Shouhai

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Date
2016-11-22
Citation:
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/10652/3738
Abstract
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
Keywords:
IFRS 9, China, hedge accounting standards, International Financial Reporting Standard
ANZSRC Field of Research:
150101 Accounting Theory and Standards
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