Čiperová, Lenka - In: European financial and accounting journal : EFAJ 19 (2024) 1, pp. 21-37
In 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 (IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 aims to provide better information about companies'...
