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Hedge Trackers’ Sandra Koch Featured in Accounting Today

Sandra for teamReady or not, here it comes – IFRS 9 for derivatives.

Until January 2018, the hedge accounting guidance under U.S. GAAP and IFRS were fairly aligned. However, the new International Financial Regulations Standard for financial instruments, IFRS 9, diverges in several key elements and introduces concepts that don’t exist under U.S. GAAP. Hedge Trackers’ Director of Client Services Sandra Koch weighs in on the most disruptive changes in a recent Accounting Today article.

 

 

Read the full article!