How to determine fair value hedge or cash flow hedge under Ind AS 109

CA Sumit Sarda , Last updated: 10 May 2019  
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Hedge accounting as covered under Para 6 of Ind AS 109 needs to determine the TYPE of hedge relationship that an entity is dealing with because the type of hedge determines accounting entries. If incorrectly identified the type of the hedge, then accounting will be totally wrong. All types of hed

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CA Sumit Sarda
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