Each IAS 39 and IFRS 9 prepare the hedge accounting for a similar types: good value hedge, cash movement hedge and net financial investment hedge. The mechanics from the hedge accounting is basically the same. Held-to-maturity investments are non-derivative fiscal belongings with fixed or determinable payments that an entity intends https://simonnxcfi.blogdeazar.com/28646787/the-ultimate-guide-to-39-cash