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Keywords: ASU 2017-12
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 61–85.
Published: 01 September 2020
... accounting measure of hedge ineffectiveness (AMHI) for such derivatives has been controversial. In response to concerns over the compliance costs of this requirement, the FASB removed this requirement in the recently effective ASU 2017-12. However, this change was made with little empirical evidence...
