Made in Germany: Das Wirtschafts

3. Financial instruments: Andrew Spooner and Bob Uhl debate hedge accounting developments



Andrew Spooner, lead IFRS financial instruments partner, and Bob Uhl, head of the US Accounting Standards group and IFRS Centre, debate the IASB and FASB's proposals for hedge accounting. They debate the FASB proposals contained in their exposure draft on accounting for financial instruments and how they compare with the tentative conclusions the IASB has reached in developing their to be issued exposure draft. The discussion is chaired by Robert Bruce.