Accounting in the global economy

Write the following using the sources provided.
Changes in the Hedge accounting IAS 39 to IFRS 9 until 2012 (focus primarily on the absence of retrospective
tests)
Deloitte summary
https://www.iasplus.com/en/binary/dttpubs/1108ifrs9status.pdf
https://www.cfo.com/gaap-ifrs/2012/09/under-new-accounting-standard-cfos-could-change-hedging-strategies/
https://www.risk.net/regulation/6002106/ifrs-9-versus-ias-39-opportunities-in-changes-to-hedge-accounting
https://www.bloomberg.com/professional/blog/hedge-accounting-future-global-hedge-accounting-rules-2/