Hedge accounting changes under IFRS 9 - Zanders English
Hedge Accounting Under IFRS 9: Rebalancing - What Is This New Concept? - CPDbox - Making IFRS Easy
IFRS 9 Basis Adjustment - Best Short Read – Annual Reporting
Derivatives and Hedging | GAAP Dynamics
JRFM | Free Full-Text | An IFRS Decision Heuristic—A Model for Accounting for Credit Card Rewards Programme Transactions
IFRS 9 stage 2: Dealing with lifetime expected losses and forward-looking adjustments
IFRS 9 and ECL - CVA Services Gmbh
FAQ 4.1.3 – How should an entity account for changes to the cash flows on a debt instrument measured at amortised cost or fair value through other comprehensive income (FVOCI)?
Risks | Free Full-Text | A Forward-Looking IFRS 9 Methodology, Focussing on the Incorporation of Macroeconomic and Macroprudential Information into Expected Credit Loss Calculation