Draft of forthcoming IFRS on general hedge accounting
This is a draft of the forthcoming general hedge accounting requirements that will be added to IFRS 9 Financial Instruments.
The draft IFRS has been prepared by the staff of the IASB and reflects the cumulative tentative decisions made by the Board. The Board’s technical deliberations are complete.
The IASB is not seeking comments on the draft, which is being made available for information purposes to enable constituents to familiarise themselves with the document.