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Q1. What is hedge accounting? Discuss the objective of hedge accounting. Q2. Define and discuss an 'hedged item' as recognized in IFRS9. Question 3: Case

Q1. What is hedge accounting? Discuss the objective of hedge accounting.

Q2. Define and discuss an 'hedged item' as recognized in IFRS9.

Question 3: Case study: Adoption of a hedge contract before the date of a sale of goods

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