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Exposure Draft des IASB erlaubt sachgerechtere Abbildung von RisikomanagementstrategienAccording to PwC Deutsche Revision the IASB Exposure Draft allows more appropriate appearance of risk management strategiesIn the future banks and large companies can represent the security of interest amendment risks by makro-hedges in their IFRS accounts.Companies, setting up their consolidated accounts in accordance with IFRS in 2005 for the first time, presumably do not have to indicate figures from the previous year concerning IAS 39.
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