Hedge Effectiveness Test To Undergo Changes

Journal
Author
Joseph, A.
Country
Australia
Published Date
Issue
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2012 (Volume 14), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article focuses on the changes proposed to hedge-effectiveness testing in IAS 39, the anticipated effect of such changes and the Discussion Paper that was released in Australia in February 2012, “Improving the operation of the tax hedging provisions” in respect of hedge-effectiveness testing under the TOFA Act.