Hedge accounting: what will IFRS 9 amendments mean for you?Peter Frank
We investigate the effects of hedge accounting usage on firms’ level of capital investment. Analyzing a set of 286 public firms in the European Union during the period 2016–2019, our findings are threefold. Firstly, we provide evidence that firms which apply hedge accounting under IFRS requireme...
Our View, Informed by Conversations with Regulators(2010), available at: <http://www.pwc.com/gx/en/asset-management/library/newcits-regulation-0310.jhtml>. On the US industry, see V. Agarwal, et al., ‘Hedge Funds for Retail Investors? An Examination of Hedged Mutual Funds’, 44Journal ...