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6.2 Eligibility criteria — hedges of financial assets and liabilities

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9.3 Methods of assessing effectiveness

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6.4 Hedging fixed-rate instruments

IFRS 9 Basis Adjustment - Best Short Read – Annual Reporting

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9.11 Quantitative long-haul methods of assessing effectiveness

7.2 Introduction to hedges of nonfinancial items

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FASB In Focus—Accounting Standards Update No. 2017-12, Derivatives & Hedging (Topic 815): Targeted Improvements To Accounting For Hedging Activities

Hedge New Rules

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