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
IFRS specialist, Director, PwC United Kingdom
Tel: +44 20 721 32123