Episode 79: COVID-19, hedging and other corporate treasury issues

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What are the impacts of COVID-19 on hedge accounting? Are cash flow hedges still highly probable? Do hedges still meet the hedge effectiveness test? Marie Kling, PwC US, looks at both IAS 39 and IFRS 9 to help us understand the full impact.

For further information please contact: Marie Kling

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Ruth Preedy

IFRS specialist, Director, PwC United Kingdom

Tel: +44 20 721 32123

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