ISDA letter to EFRAG on the IASB proposal to change ‘IAS 39’ and ‘IFRS 9’ to permit the continuation of hedge accounting where hedging instruments are novated to a central counterparty in accordance with laws or regulations introduced by jurisdictions to implement the G20’s agreed reforms on over-the-counter derivatives.
Documents (1) for ISDA letter to EFRAG on the IASB’s ED 2013/2 ‘Novation of Derivatives and Continuation of Hedge Accounting – Proposed amendments to IAS 39 and IFRS 9’
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