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Chapter 4

Hedge accounting

Outcome

By the end of this session you should be able to:

 understand the accounting treatment of hedge accounting (cash flow, fair value
and net investment under IAS 39)

 understand necessary disclosure of financial risk (as per IFRS 7 Financial
Instruments: Disclosures), including policies for managing such risk

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 4 of your Study Text

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