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Friday 29 August 2014

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Draft of forthcoming IFRS on general hedge accounting

 07 September 2012


On 7 September 2012 the IASB posted to its website a draft of the forthcoming general hedge accounting requirements that will be added to IFRS 9 Financial Instruments.

The IASB is not seeking comments on the draft, which is being made available for information purposes to enable constituents to familiarise themselves with the document. The draft will remain on the website until early December 2012 after which time the Board intends to proceed to finalise the draft document.