{"id":35221,"date":"2013-11-19T12:15:00","date_gmt":"2013-11-19T12:15:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=504177016421597c8262f04aa1921f37"},"modified":"2013-11-19T12:15:00","modified_gmt":"2013-11-19T12:15:00","slug":"iasb-finalises-ifrs-9-chapter-on-general-hedge-accounting","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=35221","title":{"rendered":"IASB finalises IFRS 9 chapter on general hedge accounting"},"content":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an amendment to IFRS 9 &#8216;Financial Instruments&#8217; incorporating its new general hedge accounting model. This represents a significant milestone as it completes another phase of the IASB\u2019s project to replace IAS 39 &#8216;Financial Instruments: Recognition and Measurement&#8217;. The new general hedge accounting model will allow reporters to reflect risk management activities in the financial statements more closely as it provides more opportunities to apply hedge accounting.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Accounting Standards Board (IASB) has published an amendment to IFRS 9 &#8216;Financial Instruments&#8217; incorporating its new general hedge accounting model. This represents a significant milestone as it completes another phase of the IASB\u2019s&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35221"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35221"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35221\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}