Hedge accounting pursuant to the new standard has been applied by some companies for two years; audits have been carried out; common practice has been established in banks and manufacturing companies concerning the scope of documentation, the calculation of non-effectiveness, quality assessment options, etc.
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What are the advantages of the new hedging? And when do companies nonetheless choose to remain with IAS 39? How do they deal with the requirement for dual documentation, i.e. one for tax purposes and another for financial statement purposes?
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