Please boost your Plan to download papers
Research Proposal example - Hedge accounting under IAS 39 and IFRS 9 - A critical comparison
Finance & Accounting
Pages 16 (4016 words)
Hedge Accounting Under IAS 39 and IFRS 9- A Critical Comparison Name Tutor Institution Subject Code Hedge Accounting Under IAS 39 and IFRS 9- A Critical Comparison Abstract This study aims to provide a comprehensive comparison of two main financial instruments used in hedge accounting…
Extract of sample
The second section reviews the literature related to IAS 39 and IFRS 9 as financial instruments used in hedge accounting. The next section outlines the methodology used in this study, including a conceptual framework of research variables, data sources, data collection and data analysis methods. The last section of this study discusses the ethical issues ethical issues arising from the proposed research and techniques to address these issues. Introduction Hedge accounting is a technique utilized in accounting where entries for the rights of a security and the opposing hedge are treated simultaneously. Hedge accounting endeavors to ease the volatility generated by the repetitive adjustment of the value of a financial instrument. This reduced volatility is done by combining the hedge and the instrument as one entry, which balances the opposing movements (GUPTA, 2008). IAS 39 Financial Instruments: Recognition and Measurement are a global accounting standard for financial instruments released by the International Accounting Standards Board (IASB) which summarizes the requirements for the recognition and measurement of financial liabilities, financial assets, and some contracts to buy or sell non-financial items. ...
Not exactly what