1 Table of Contents: “...6 A retrospective account of the impacts of the 1960 Valdivia, Chile, earthquake and tsunami...”

2 Table of Contents: “... Accounting Explained -- Background -- Cash Flow vs Fair Value Hedging -- Cash Flow Hedging: Basic Principles...”

3 “... as the accounting rules of IFRS, based on research the author conducted with IASB. The author provices an in-depth...”