Hedge Accounting - What is allowed to be hedged?

CA Anuj Agrawal , Last updated: 11 May 2017  
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In continuation to our earlier article on 'Risk Management Strategy vs. Risk Management objectives', let's understand what is allowed to be hedged as per the Accounting Standard. WHY do we hedge? Simple answer is to mitigate all expected losses or adverse effect on fair values of any balance s

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CA Anuj Agrawal
(IFRS/ GST Professional)
Category Accounts   Report

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