International progress : reflections of General Hedge Accounting Standards

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Hao, Gloria
Rainsbury, Liz
Wang, Shouhai
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2016-11-22
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Conference Contribution - Oral Presentation
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IFRS 9
China
hedge accounting standards
International Financial Reporting Standard
ANZSRC Field of Research Code (2020)
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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).
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
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