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February 2024: What’s in store in 2024?
IFRS Talks - PwC's Global IFRS podcast
Complexities of Hedge Accounting for Virtual Par Purchase Agreements under IFRS 9
Exploring the difficulties of hedge accounting under IFRS 9, particularly in virtual par purchase agreements and managing cash flow unpredictability. Discussion also includes potential amendments by the IASB to tackle volume fluctuations in contracts, with an expected exposure draft in Q2 2024.
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