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Hedge accounting

In IFRS, hedge accounting is regulated by IAS 39 – Financial Instruments: Recognition and Measurement, and other standards. Hedge accounting is a method of reporting financial derivatives when used by an entity to hedge, for example, a foreign exchange risk.

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Lenka Zdražilová

Head of Transaction Advisory Services and Accounting

+420 724 021 762

lenka.zdrazilova@rsm.cz

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