Australia - Hedge Effectiveness Test To Undergo Changes
- A. Joseph
- Derivatives & Financial Instruments, 2012 (Volume 14), No 3
- 21 May 2012
This article focuses on the changes proposed to hedge-effectiveness testing in IAS 39, the anticipated effect of such changes and the Discussion Paper that was released in Australia in February 2012, “Improving the operation of the tax hedging provisions” in respect of hedge-effectiveness testing under the TOFA Act.