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Topic: Business
Number of pages / Number of words: 4 / 936
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IAS 39 permits special hedge accounting, allowing recognition of gains or losses on the hedged item in some circumstances but imposes strict requirements for hedge designation and effectiveness testing of the hedge relationship - whereas existing UK standards do not address hedge accounting other than hedges of net investments in foreign operations...


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IAS 39 permits special hedge accounting, allowing recognition of gains or losses on the hedged item in some circumstances but imposes strict requirements for hedge designation and effectiveness testing of the hedge relationship - whereas existing UK standards do not address hedge accounting other than hedges of net investments in foreign operations...


Essay fragment

General points of the essay

Hedge funds: Strategy and the performance in volatile and less volatile markets. The case for the long/short equity hedge fund Hedge Funds hedge portfolio The Other Side of the Hedge Lufthansa Hedge Funds Hedge Fund Regulation Emerging Market Hedge Funds The Effect of Exchange Rate Changes on Hedge Funds' Net Asset Value Hedge Funds & Vulture Funds - Their existence and their impact on the Indian Economy Hedge Funds: Mutual Funds' Twin Brother? Revolutions: Gains & Losses Accounting standards uk and us accounting standards Universal Accounting Standards harmonization of accounting standards

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