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Friday 28 November 2014

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Phase III: Hedge accounting


 Board discussion and papers

Stage 3: Exposure Draft

 

Date Ref. Title Recording Update
19-22 October 2010

16

17-17C

 

 

 

 

 

 

18-18B

 

 

 

 

 


19-19C

 

 

 

 

 

 

20-20D

 

 

 

 




 

 

 

 



21

21A

 

21B

 


21B Addendum

Risk Components–The sub-LIBOR issue

Agenda Paper 17: Discontinuation of hedge accounting–Cover Paper
Agenda Paper 17A: Discontinuation of a hedging relationship
Agenda Paper 17B: Rebalancing and reassessment of the hedge ratio
Agenda Paper 17C: Interaction between rebalancing and discontinuation
[Zip file]

Agenda Paper 18: Hedge accounting and the ‘own use’ scope exception–cover paper
Hedge accounting and the ‘own use’ scope exception–the issues
Hedge accounting and the ‘own use’ scope exception–the alternatives
[Zip file]

Agenda Paper 19: Cover paper: eligibility of hedged items- groups and net positions
Agenda Paper 19A: Illustrative examples of net position hedges
Agenda Paper 19B: Eligible hedged items: groups and net positions
Agenda Paper 19C: Eligible hedged items: nil net positions
[Zip file]

Agenda Paper 20: Hedge accounting disclosures–Cover note and approach
Agenda Paper 20A: Hedge accounting disclosures–Effects of hedge accounting on the balance sheet
Agenda Paper 20B: Hedge accounting disclosures–Effects of hedge accounting on the income statement, OCI and the cash flow hedge reserve
Agenda Paper 20C: Hedge accounting disclosures–Risk exposures and risk management
Agenda Paper 20D: Hedge accounting disclosures–Illustrative example
Agenda Paper 20E: Hedge accounting disclosures–Staff recommendations and questions to the Board
[Zip file]

Hedge accounting: hedges of credit risk using credit [PDF]

Hedge accounting: hedges of credit risk using credit [PDF]

Hedge accounting: hedges of credit risk using credit: alternatives to risk components [PDF]

Hedge accounting: hedges of credit risk using credit: overview diagram [PDF]

 
19–20 March 2010

13