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IFRS 9: Financial Instruments

IASB Meeting Summaries and Observer Notes

 IASB 3 August 2010



Hedge accounting: hedge effectiveness testing

At this meeting the Board continued its discussions of hedge effectiveness testing (ie whether a hedging relationship qualifies for hedge accounting). The Board discussed a staff paper summarising the different approaches and elements for an effectiveness test.

No decisions were made.


Hedge accounting: eligible hedged items

At this meeting the Board discussed whether part of an existing item (eg part of a firm commitment or a debt instrument, etc) could be identified as a portion or 'layer' of an entire item for the purpose of designation as a hedged item.

The Board considered specific examples. For the type of examples presented, the Board tentatively decided that when an entity's risk management strategy is to hedge a portion or 'layer' of an entire item, any hedge designation for accounting purposes must be on the same basis.


Date: 8/3/2010

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