In April 2013 the IASB finalised its deliberations on the forthcoming hedge accounting requirements, addressing:
- scope and interaction with macro hedging activities;
- compliance with due process; and
- re-exposure and permission to draft.
Going forward, the staff will proceed to draft the Ballot Draft of the new version of IFRS 9, incorporating the final version of Chapter 6 Hedge Accounting.
For more information, please see the April 2013 IASB Update.