![Chapter 1: The Theoretical Framework – Recognition of Financial Instruments - Accounting for Derivatives: Advanced Hedging under IFRS 9, 2nd Edition [Book]](https://www.oreilly.com/library/view/accounting-for-derivatives/9781118817964/images/c01f001.jpg "Chapter 1: The Theoretical Framework – Recognition of Financial Instruments - Accounting for Derivatives: Advanced Hedging under IFRS 9, 2nd Edition [Book]")
Chapter 1: The Theoretical Framework – Recognition of Financial Instruments - Accounting for Derivatives: Advanced Hedging under IFRS 9, 2nd Edition [Book]
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