Säkringsredovisning - Implementeringen av IAS 39 i svenska icke-finansiella börsföretag och konsekvenser för säkringsverksamheten
Since January 1, 2005 all publicly traded companies within the EU must prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). The transition to IFRS brought with it major changes in the accounting for financial instruments through the introduction of the highly controversial accounting standard IAS 39 Financial Instruments: Recognitio