IFRS 9 EN
- IFRS 9
- Inhaltsverzeichnis (redaktionell)
 -  Appendix B Application guidance (B2.1 - BA.8)
-  Hedge accounting (Chapter 6) (B6.2.1 - B6.6.16)
- Hedging instruments (Section 6.2) (B6.2.1 - B6.2.6)
 - Hedged items (Section 6.3) (B6.3.1 - B6.3.25)
 - Qualifying criteria for hedge accounting (Section 6.4) (B6.4.1 - B6.4.19)
 - Accounting for qualifying hedging relationships (Section 6.5) (B6.5.1 - B6.5.39)
 - Hedge of a group of items (Section 6.6) (B6.6.1 - B6.6.16)
 
 
 -  Hedge accounting (Chapter 6) (B6.2.1 - B6.6.16)