Project news history

Tentative decisions to date. Click here to read more.

30 September 2011

Listen to the Thursday 4 August 2011 webcast on the general hedge accounting project here.

4 August 2011

On Tuesday 24 May 2011 there were two webcasts by the IASB staff at 10am and 4pm (London time) to provide updates on the statuses of both the impairment and the hedge accounting projects. Click here to listen.

24 May 2011

29 March 2011

Additional information added on the December 2010 exposure draft,Rebalancing and Discontinuation. Click here to read more.

24 February 2011

Additional information added on the December 2010 exposure draft, Effectiveness criteria (paragraphs 19, B27-B39 and BC75-BC90). Click here to read more.

17 February 2011

IASB member Stephen Cooper discusses the Hedge Accounting proposals with Dennis Jullens from UBS Valuation & Accounting Research, click here

18 January 2011

New Investor Perspective published: Stephen Cooper: 'Reforming hedge accounting', click here

17 January 2011

On 8 November IASB staff presented two webcasts about the exposure draft on Hedge Accounting that will be published shortly. Click here to listen to the morning session, click here to listen to the afternoon session.

11 November 2010

On Monday 8 November staff of the IASB will present two webcasts about the exposure draft on Hedge Accounting that will be published shortly. Click here for more information

2 November 2010

This project will be discussed by the Board at their October 2010 meeting. For more information and observer notes as they become available, please click here and select a board meeting date

14 October 2010

Staff have posted a summary of tentative decisions to date.

8 October 2010

This project will be discussed by the Board at their September 2010 meeting. For more information and observer notes as they become available, please click here

8 September 2010

An additional Board meeting will be held on Tuesday 3 August 2010. The impairment and hedge accounting phases of the project to replace IAS 39 will be discussed at this meeting.

2 August 2010

News on upcoming Board discussions, Expert Advisory Panel discussions and publication of webcast recordings

9 July 2010

IASB staff have posted several short podcasts on the hedging phase of the project to replace IAS 39.

7 July 2010

The boards have recently issued a revised timetable of its MoU projects. The publication of the final IFRS on hedge accounting is now planned for the second quarter of 2011.

30 June 2010

IAS 39 replacement project webcast 6 July

22 June 2010

Comprehensive review of hedge accounting

30 April 2010

Observer notes for the May 2010 board discussion On 19 and 20 May the Board will be discussing groups and net positions as elegible hedged items.

29 April 2010

The IASB is currently reaching out to interested parties with the objective of gathering feedback for developing an exposure draft on hedge accounting.

31 March 2010