Government Transfers - Deloitte
Government Transfers - Deloitte
Government Transfers - Deloitte
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Foreign currency translation<br />
Hedging Relationships<br />
“Old” PSA Standards<br />
“New” PSA Standards<br />
Focus = hedging foreign currency risk<br />
No guidance on hedging anticipated<br />
transactions.<br />
There is no provision for hedge<br />
accounting.<br />
Limited guidance on documentation,<br />
evaluating effectiveness, and accounting<br />
for hedging relationships.
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