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Wednesday 01 October 2014

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Phase III: Hedge accounting


 

Next discussion by the IASB - April 2013


The IASB will discuss the last issues remaining for this project phase at the April 2013 meeting. The specific points to be addressed are:

  • How the new hedge accounting model relates to ‘macro cash flow hedge accounting’
  • Due process

To go to the April 2013 meeting page, please click here.