International progress : reflections of General Hedge Accounting Standards
Hao, Gloria; Rainsbury, Liz; Wang, Shouhai
Citation: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).
Permanent link to Research Bank record:http://hdl.handle.net/10652/3738
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