Financial Reporting: Concept of Hedge, Qualifying Criteria of Hedge Accounting, Advantages and Disadvantages of Hedge Accounting, Measurement of Hedging Instrument and Hedged Items
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This article discusses the concept of hedge, qualifying criteria of hedge accounting adopted by Coles, advantages and disadvantages of hedge accounting used by Coles, and the measurement of hedging instrument and hedged items made by Coles. It also includes a table of contents, references, and bibliography.