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Tuesday 21 October 2014

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The Interpretations Committee decided not to address the issue

 07 January 2011


The IFRS Interpretations Committee received a request to clarify the application of IAS 39 hedge accounting to the gains or losses arising from hedging the foreign exchange risk in relation to the amount of the consideration paid in a business combination. The question considered is whether the gains or losses from the hedging instrument would result in an adjustment to the amount that is recognised for goodwill.

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