Draft interpretation and Comment letters
IFRIC Draft Interpretation D22 Hedges of a Net Investment in a Foreign Operation is published by the International Accounting Standards Board (IASB) for comment only.
All responses will be put on the public record unless the respondent requests confidentiality. However, such requests will not normally be granted unless supported by good reason, such as commercial confidence.
Comment letters
Comments on the draft Interpretation should be sent in writing so as to be received by 19 October 2007. The comment period is now closed.