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Thursday 28 August 2014

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Financial Instruments (replacement of IAS 39)


 

Phase III - Hedge accounting


 

The hedge accounting project is Phase III of IFRS 9, the IASB’s project to replace IAS 39 Financial Instruments: Recognition and Measurement. The objective of this phase is to improve the usefulness of financial statements for users by fundamentally reconsidering the current hedge accounting requirements.

 

Project set-up

The project is being conducted by the IASB.

 

Phases Status
General hedge accounting Draft of forthcoming IFRS on general hedge accounting is available
Accounting for macro hedging Developing a Discussion Paper

 

Page last updated: 7 September 20