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Financial Instruments replacement of IAS 39

IASB Meeting Summaries and Observer Notes

 IASB 3 March 2010



The Board continued an existing discussion on eligibility for designation as a hedged item in a hedge accounting relationship. The Board tentatively decided that derivatives could be designated as hedged items in several situations, including the situation when the hedged exposure is a combination of a derivative and a non-derivative. The Board also tentatively decided that proportions of nominal amounts and one-sided risks would be eligible for designation as hedged items.

Date: 3/3/2010

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