The accounting treatment for hedging and the events that led to this treatment
and how these standards have been influenced by social, political and economic contexts
and processes? A case study of the EU IAS 39 vs IFRS’s IAS 39.
Description of hedge accounting treatment: a technical discussion with examples (take from the hedge
accounting book). Pick a very simple example first to illustrate the difference between hedge accounting and
no hedge accounting but also include a much more complex example.
-include a bit of history of hedge accounting (https://essays.pw/essay/the-history-of-hedge-accounting-financeessay-158814) – don’t use this as a reference but the information is crucial if you could find the same
information but from other literature
- talk about how the financial markets will always be a step ahead. (Accounting for derivatives book)
- https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/achieving-hedge-accounting-in-practiceunder-ifrs-9.pdf