In this eBook, we give you a guide to the accounting standards that are relevant for the foreign exchange and interest rate audits, including the financial instruments Hedgebook captures. The The Audit eBook provides you with a checklist covering five major area including: fair value (IFRS 13, FRS 102); CVA/DVA (IFRS 13); sensitivity analysis (IFRS
In this eBook, we give you a guide to the accounting standards that are relevant for the foreign exchange and interest rate audits, including the financial instruments Hedgebook captures. The The Audit eBook provides you with a checklist covering five major area including: fair value (IFRS 13, FRS 102); CVA/DVA (IFRS 13); sensitivity analysis (IFRS 7); hedge effectiveness testing (IAS 39 / IFRS 9); and current/non-current assets/liabilities (IFRS 7). A useful guide for year-end audits.