World Accounting Report

FASB issues new hedge accounting proposals

The IASB has made several attempts to define the reporting entity, but it seems that a workable definition is elusive. The standard-setter is reluctant to stray into the area of providing a definition of what is an entity, but it is hard to define a reporting entity without doing so. Some people are not comfortable with a definition that leaves any fluidity in determining what is the entity.

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