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Insights on Hedge Accounting

September 18, 2021[2021] 130 taxmann.com 300 (Article)
In the dynamic business environment, entities engaged in the cross border transactions having monetary assets in their balance sheets and investments in other financial instruments, in these instruments element of volatility and very vide fluctuations are embedded in light of the changing expectation and sentiments of the investors about the outlook of the companies and due to various macro and micro factors fundamentals value of the business also fluctuate,
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